Special Taxation Regimes for Taxpayers with Lower Capacity Special Taxation Regimes for Taxpayers with Lower Capacity

Special Taxation Regimes for Taxpayers with Lower Capacity

Theory and Strategies in Tax Policy and Administration in Latin America

Descripción editorial

This study comprehensively and meticulously addresses the taxation of special regimes for taxpayers with lower contributory capacity in Latin American countries. It encompasses both the theoretical aspects of their design (objectives, characteristics, subjects, scope, tax calculation – presumptive technique -, general features such as uniqueness or multiplicity, substituted taxes and social security resources, and trends in their application) and a practical analysis of these regimes (collecting experiences from their application in recent decades, conducting a critical analysis of best practices, and identifying unintended side effects).

GÉNERO
Negocios y finanzas personales
PUBLICADO
2024
19 de agosto
IDIOMA
EN
Inglés
EXTENSIÓN
143
Páginas
EDITORIAL
Centro Interamericano de Administraciones Tributarias
INFORMACIÓN DEL PROVEEDOR
PublishDrive Inc.
TAMAÑO
2,4
MB
Gobierno de Datos para las Administraciones Tributarias. Gobierno de Datos para las Administraciones Tributarias.
2024
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