Mostrando ítems 1-10 de 139
Tributação e desigualdade: análise das reformas tributárias propostas no Brasil
(Universidade Estadual Paulista (Unesp), 2021-12-13)
O Brasil é frequentemente apontado em relatórios como um dos países com maior índice de desigualdade e concentração de renda do mundo. Esse cenário pode ser justificado por diversos fatores, sendo um deles, o sistema ...
Concentração de renda e política tributária: análise a partir dos grandes números da Receita Federal (2007-2017)
(Universidade Federal de São CarlosUFSCarPrograma de Pós-Graduação em Economia - PPGEc-SoCâmpus Sorocaba, 2021-06-14)
The objective of this paper is to analyze how income concentration is related to tax policy in Brazil, where it seeks to assess the distributive impacts of an increase in the progressivity of taxes. Through the bibliographic ...
Impacto del Impuesto sobre la Renta para la equidad – CREE en la generación de empleo
The following essay conducts a descriptive analysis on the impact resulting from the implementation of the new Income Tax for Equality - CREE, made effective under the tax reform (Law 1607/12) - which is focused primarily ...
Business creation, income sheltering and individual tax planning: evidence from special tax regimes for small businesses in Chile
(Universidad de Chile, 2016-09)
In 2013, the Chilean tax system was characterized by the presence of several special
tax regimes for small businesses (STRs). Given system’s complexity, the particularities
of the different STRs raised concerns about ...
Incidencia tributaria de los activos fijos con la nueva reforma tributaria
The present study article, whose main objective is to carry out an analysis of the main tax aspects of the convergence process of IFRS, and the new tax reform according to law 1819 of December 2016; identifying the tax and ...
Análisis de la renta personas naturales Ley 1607 del 2012 Vs. Ley 1819 del 2016 "empleados y rentas laborales"
The reform of Law 1607 of 2012 introduced changes in the filtering of the income tax for people in the ordinary system and I believe in the systems of Alternative Minimum Tax (IMAN), Minimum Alternative Tax (IMAS), also ...
Improvisación, facilismo y premura: nuevo problema por la adopción de las NIIF en Colombia para la determinación de las bases fiscales
With the IFRS adoption in Colombia, the Colombian government asked to a group of experts to analyze the tax impacts of the application of the new regulatory accounting framework for the companies, having as a starting point ...
Impuesto a la riqueza: análisis crítico de su nacimiento, vigencia, efectividad y cumplimiento de los principios tributarios en Colombia
The 1739 law, 2014, the last tax reform in Colombia, brought the implementation of a new tax called “wealth tax and its complementary tax normalization” in force since 2015 to 2018. This tax considers the same elements of ...