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EFECTOS QUE PRODUCEN ALGUNAS EXENCIONES Y BENEFICIOS TRIBUTARIOS EN TÉRMINOS DE RECAUDACIÓN FISCAL.

Authors :
Mardonez Montes, Camila Fernanda
Landaeta Bahamonde, Jaime Humberto
Sanhueza Moena, Valentina Lissete
Source :
Horizontes Empresariales. nov2022, Vol. 21 Issue 2, p83-97. 15p.
Publication Year :
2022

Abstract

The recent changes in the national events have generated the need to increase tax collection, this in order to subsidize public policies that allow us to face the social, sanitary and economic crisis that currently affects our country. The purpose of this investigation is to analyze what is the effect that the elimination and/or modification of exemptions such as the DFL.2 and the Value Added Tax would produce in the services at the level of tax collection, considering the age of these benefits and the amount of taxpayers who choose to use it. [ABSTRACT FROM AUTHOR]

Details

Language :
Spanish
ISSN :
07179901
Volume :
21
Issue :
2
Database :
Academic Search Index
Journal :
Horizontes Empresariales
Publication Type :
Academic Journal
Accession number :
161608580
Full Text :
https://doi.org/10.22320/hem.v21i2.5798