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Land taxes in a Latin American context
(Escola de Pós-Graduação em Economia da FGV, 2004-02-01)
Since Henry George (1839-1897) economists have been arguing that a tax on unimproved land is an ideal tax on efficiency grounds. Output taxes, on the other hand, have distortionary effects on the economy. This paper shows ...
La universidad en la cultura tributaria
Hoy Ecuador tiene que ir camino hacia la adopción de una cultura tributaria, es necesario insistir en el intento de la concientización, más aún cuando de por medio se encuentra nuestra idiosincrasia, no tanto como un ...
Tax structure and tax evasion in Latin America
(ECLAC, 2012-02)
When studying tax issues in Latin America, along with any regional perspective, individual country differences must be taken into account. Despite this regional diversity, the tax systems of the vast majority of Latin ...
La Elusión Tributaria: Análisis Crítico de la Actual Normatividad y Propuestas para una Futura ReformaTax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform
(Pontificia Universidad Católica del PerúPE, 2018)
La evasión de tributos en la legislación Ecuatoriana
(2015)
The following research is to determine the importance of tax obligations by its conceptualization and determining elements thereof; to thereby understand the obligations when they are born and when and how they are ...
Lucha contra la Evasión Fiscal y la Corrupción. La Importancia de Establecer Prioridades
(ILADES; Georgetown University; Universidad Alberto Hurtado. Facultad de Economía y Negocios, 2014)