Problems and Challenges Regarding the Advance Payment of Income Tax

This paper analyses the legal issues of the anticipation system regarding to the payment of income tax; aims to highlight the problems posed by the regulation of the income tax advance and its implication as a hidden tax, that distorts the bases of progressivity, over categorizing different taxpayer...

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Hlavní autor:	Olarte Benavides, Stephany (author)
Médium:	article
Jazyk:	spa
Vydáno:	2019
Témata:	Anticipo impuesto a la renta técnica impositiva doble imposición interna Ecuador. Advance payment income tax tax technique internal double taxation Ecuador Adiantamento, imposto de renda, técnica tributária, dupla tributação interna no Equador.
On-line přístup:	https://revistas.uasb.edu.ec/index.php/eg/article/view/1194
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Problems and Challenges Regarding the Advance Payment of Income Tax

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