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...

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Bibliografiska uppgifter
Huvudupphovsman: Olarte Benavides, Stephany Carolina (author)
Materialtyp: article
Språk:spa
Publicerad: 2019
Ämnen:
Länkar:http://hdl.handle.net/10644/6921
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