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State and indirect taxes in Chile and Latin America : analysis of the Period 2000 - 2011
(Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración, 2013-12-20)
The State needs financial resources to fulfill its mission in society, therefore, it is no coincidence that taxes in Latin America and particularly in Chile, are currently a topic of discussion in academic and political ...
Gender equity in the Argentine tax system: an estimation of tax burdens by household type
(2018-04)
The purpose of this paper is to introduce the gender dimension into the analysis of tax incidence in Argentina. To that end, the impact of direct and indirect taxes on income and distribution by gender is calculated to ...
Social expenditure as a factor that promotes greater dependence on the vat. analysis of the colombian case
This paper, through a Colombian case study, suggests that the public social expenditure helps increase the contribution that indirect taxes such as VAT has on revenue, not only due to the fiscal effort its funding requires, ...
The normative harmonization of indirect taxes in the Andean CommunityLa armonización normativa de los impuestos indirectos en la Comunidad Andina
(Universidad Austral de Chile, Facultad de Ciencias Jurídicas y Sociales., 2019)
Tax policy in Latin America: Assessment and guidelines for a second generation of reforms
(ECLAC, 2014-06)
In recent years, the countries of Latin America have introduced a series of reforms aimed at strengthening
and modernizing their tax systems. While the reforms are part of an ongoing process carried over from
earlier ...
Legitimidade ativa na repetição do indébito de ICMS
(2019-10-14)
Diante da complexidade e da pluralidade de disposições que integram a legislação regente do Imposto sobre circulação de mercadorias e serviços (ICMS), não é incomum a ocorrência de pagamento indevido por parte das empresas ...