La regresividad del impuesto sobre las ventas en América Latina
The revenues in the Latin American states depend mostly on consumption taxes, which have as their main tax sample sales tax. The aim of this study was to compare the tax structure on the Sales Tax among the main Latin American countries, in order to perceive useful trends in the tax planning of comp...
- Autores:
-
Orozco Colina, Mileydis Carolina
- Tipo de recurso:
- Trabajo de grado de pregrado
- Fecha de publicación:
- 2017
- Institución:
- Corporación Universidad de la Costa
- Repositorio:
- REDICUC - Repositorio CUC
- Idioma:
- spa
- OAI Identifier:
- oai:repositorio.cuc.edu.co:11323/4655
- Acceso en línea:
- https://hdl.handle.net/11323/4655
https://repositorio.cuc.edu.co/
- Palabra clave:
- Recaudos
Regresivo
Similitudes
Tributaria
Planificacion
Consumo
Vulnerables
Impuestos
Taxes
Regressive
Similarities
Planning
Consumption
vulnerable
- Rights
- openAccess
- License
- Attribution-NonCommercial-ShareAlike 4.0 International
| Summary: | The revenues in the Latin American states depend mostly on consumption taxes, which have as their main tax sample sales tax. The aim of this study was to compare the tax structure on the Sales Tax among the main Latin American countries, in order to perceive useful trends in the tax planning of companies. When it is analized the characteristics and common elements of the tax systems, extraordinary similarities were, which lead us to the conclusion that there is a common trunk between them. States copy fiscal models when one of them has some progress, such as organizations can cope with regressive effects in an economy with unstable characteristics. |
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