Problemas y desafíos en torno al anticipo del impuesto a la renta (Estudios)

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...

• Автор: Olarte Benavides, Stephany Carolina (author)
• Формат: article
• Мова: spa
• Опубліковано: 2019
• Предмети: IMPUESTO A LA RENTA; ADMINISTRACIÓN Y PROCEDIMIENTOS DE IMPUESTOS; DOBLE TRIBUTACIÓN; LEGISLACIÓN TRIBUTARIA; INCOME TAX
• Онлайн доступ: http://hdl.handle.net/10644/6921