La regresividad del impuesto sobre las ventas en America 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...

Full description

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:11323/748
Acceso en línea:
http://hdl.handle.net/11323/748
https://repositorio.cuc.edu.co/
Palabra clave:
Recaudos
Regresivo
Similitudes
Tributaria
Planificacion
Consumo
Vulnerables
Impuestos
Taxes
Regressive
Similarities
Planning
Consumption
vulnerable
Rights
openAccess
License
Atribución – No comercial – Compartir igual
Description
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.