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Mostrando ítems 71-80 de 2462
Tax justice in Latin America in times of setbackJusticia Tributaria en América Latina en Tiempos de Retroceso
(Associação Nacional de Pesquisa em Financiamento da Educação, 2019)
Hyper-fortunes and the super-rich: why a wealth tax makes sense
(2020-12-31)
This article proposes a model to estimate the wealth of the richest groups in society and to design an efficient wealth tax system. For design and implementation issues, it reviews comparative international experience and ...
The Nexus between fiscal policy and sustainable development: Insights for developing countries from the case of Chile
(Universidad de Chile, Facultad de Economía y Negocios, 2015-10)
This paper hypothesizes that fiscal policy is one important factor determining whether
or not environmentally and socially sustainable economic growth is possible. We postulate that
tax policies affect the incentives to ...
Corporation income taxes and the cost of capital: a revision
(Universidad Nacional de Colombia - Sede Bogotá, 2012)
The value of debt tax shields in foundational corporate valuation models by Nobel Laureates Modigliani and Miller (MM) continues to be a controversial issue that is central to our understanding of corporate finance. Rather ...
Impuestos y reformas tributarias en Colombia, 1980-2003
(Universidad de los Andes, Facultad de Economía, CEDE, 2005)
Entre 1980 y 2003 en Colombia se llevaron a cabo ocho reformas tributarias, en los años de 1983, 1986, 1990, 1992, 1995, 1998, 2000 y 2003. La mayoría de estas reformas tuvieron como objetivo el aumento de los ingresos ...
Features of tax structure and tax evasion in Colombia
(Facultad de Contaduría Pública, 2021-06-18)
Para cumplir con sus obligaciones, el gobierno establece un presupuesto público, en donde tiene en cuenta una serie de ingresos, como los impuestos, gravámenes y tasas, por lo tanto, necesita un sistema tributario que ...
A influência das percepções do contexto institucional na moral tributária de empreendedores: evidências do setor de telecomunicações
(Universidade Tecnológica Federal do ParanáCuritibaBrasilPrograma de Pós-Graduação em AdministraçãoUTFPR, 2022-05-02)
Taxation assumes a relevant role within entrepreneurship as it represents a tool that promotes resources that will promote economic and social development. However, this importance is not always recognized by entrepreneurs, ...
Políticas públicas em cidadania fiscal: análise do comportamento do cidadão usuário do Programa Todos com a Nota, do Governo do Estado de Pernambuco
(2012-11-01)
The main goal of this research was to verify if the campaign 'Todos com a Nota – Módulo Esportivo', instituted by the Government of the State of Pernambuco, provides awareness to the citizen about the social importance of ...
El reintegro del IGV y su impacto tributario y financiero en las empresas del sector retail en la región Loreto, 2019
(Universidad Peruana de Ciencias Aplicadas (UPC)PE, 2021-04-11)
El presente trabajo de investigación tiene como finalidad determinar el impacto tributario y financiero del reintegro del IGV de las empresas del sector retail en la región Loreto, 2019. Debido a que en el año 2019 se ...