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Nature of transfers, income tax function and empirical estimation of elasticity of taxable income for Brazil
(Routledge Journals, Taylor & Francis Ltd, 2016-11)
This article aims to estimate the elasticity of taxable income (ETI), taking into account the nature of transfers and their use as a redistribution package (involving cash and in-kind transfers) to households in Brazil. ...
Marco legal de las contribuciones
(2015-06-30)
Tax losses are a very important determining factor in taxable income. His lower tax income for the year has a significant impact on the fiscal result obtained, which can reduce or at any given not exist currently producing ...
Lucro real versus lucro presumido: um estudo de caso
(Universidade Federal de Santa MariaBrasilUFSMCentro de Ciências Sociais e Humanas, 2011-11-18)
This work is grounded in a study on information obtained through the tax and accounting reports for the fiscal year of 2011 at Antennas industry located in the Santa Maria. Thus, the aim of this study is through the ...
Personal income tax and income inequality in Ecuador between 2007 and 2011
(2017-12)
This paper uses data from individual income tax returns to explore the redistributive effect of personal income tax in Ecuador between 2007 and 2011. Following common practice in tax incidence analysis, we first compute ...
O Papel da elasticidade da renda tributável na avaliação do custo de eficiência da tributação
(2011-08-29)
O trabalho utiliza conceitos da economia do bem estar e a elasticidade da renda tributável para analisar o custo social das reações comportamentais dos contribuintes do imposto de renda sobre as pessoas físicas no Brasil, ...
Deductibility of the Spending Linked to the Expenditures Incurred as a Result of an Extrajudicial Transaction: Are We in the Face of a True Act of Liberality?Deducibilidad del Gasto Vinculado con los Desembolsos Incurridos Como Consecuencia de una Transacción Extrajudicial: ¿Estamos ante un Verdadero Acto de Liberalidad?
(Pontificia Universidad Católica del Perú, 2014)
Diagnóstico del impuesto sobre la renta y complementarios para personas naturales caso Colombia- PerúDiagnosis of income tax and complements for natural people case Colombia - Peru
(Fundación Universitaria Empresarial de la Cámara de Comercio de Bogotá: Uniempresarial.Escuela de Finanzas, 2019)
El concepto de renta neta imponible utilizado para el cálculo de la participación de los trabajadores en las utilidades de empresas domiciliadas que cuentan con sucursales en el exterior
(Universidad de LimaPE, 2016)
En este trabajo, analizaremos el contenido de las normas laborales y tributarias involucradas y develaremos las incongruencias que surgen de su interpretación, a pesar que, en la práctica, las autoridades públicas competentes, ...