Many countries have special tax regimes (STRs) for small businesses. Even though these regimes may reduce compliance costs, they increase the complexity of the tax system and can be used by high-income individuals to ...

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 ...

OBJETIVOS GENERALES: Entre otros objetivos, el proceso enseñanza- aprendizaje de esta materia tiende, respecto de los alumnos, a lo siguiente: 1º) Desarrollo del juicio crítico. 2º) Comprensión del vocabulario técnico ...

The general objective of the investigation is to determine the relationship of internal control and tax obligations in the company AgurtoMorveli e Hijos SAC, 2017. The hypotheses with which it was operationalized are as ...

The Brazil today is considered one of the countries that contain the highest tax burden in the world, however, continues to occupy the last positions in the ranking that measures the quality of services offered to the ...

Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...

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 ...

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 ...

Diesel in Chile receives different tax treatments depending on its use. If diesel is used in industrial activities, the diesel taxes paid can be fully used as a credit against VAT, but if it is used in freight or public ...