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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| Format: | article |
| Language: | spa |
| Published: |
2019
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| Subjects: | |
| Online Access: | http://hdl.handle.net/10644/6921 |
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El anticipo del impuesto a la renta: señales de un tributo encubierto