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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| 格式: | article |
| 語言: | spa |
| 出版: |
2019
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| 主題: | |
| 在線閱讀: | http://hdl.handle.net/10644/6921 |
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El anticipo del impuesto a la renta: señales de un tributo encubierto