La próxima reforma tributaria

IN THIS PAPER EMILIO CABALLERO URDIALES ANALYSIS THE FEDERAL GOVERNMENT FISCAL REFORM AS WELL AS THE MODIFICATIONS PROPOSED BY THE PARLIAMENTARY GROUP OF THE PRI (INSTITUTIONAL REVOLUTIONARY PARTY). HE ARGUES THAT THE OFFICIAL PROPOSAL INTENDS TO MITIGATE INDIRECTLY THE PROBLEM OF "SPECIAL REGI...

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Detalles Bibliográficos
Autor principal: CABALLERO URDIALES, EMILIO
Lenguaje:es_ES
Publicado: Facultad de Economía 1969
Acceso en línea:http://www.revistas.unam.mx/index.php/ecu/article/view/2920
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=article2920oai
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description IN THIS PAPER EMILIO CABALLERO URDIALES ANALYSIS THE FEDERAL GOVERNMENT FISCAL REFORM AS WELL AS THE MODIFICATIONS PROPOSED BY THE PARLIAMENTARY GROUP OF THE PRI (INSTITUTIONAL REVOLUTIONARY PARTY). HE ARGUES THAT THE OFFICIAL PROPOSAL INTENDS TO MITIGATE INDIRECTLY THE PROBLEM OF "SPECIAL REGIMES" INCLUDED IN THE ISR (NATIONAL INCOME TAX) RATHER THAN DIRECTLY ELIMINATE THEM. THE PRACTICAL APPLICATION OF THE NEW TAX MIGHT INDUCE TAX EVASION OR ELUDE TAX PAYMENT SINCE THE TAX SYSTEM BECOMES MORE COMPLEX. THE AUTHOR ALSO ARGUES THAT THE PRI MODIFICATIONS CAN BE COUNTERPRODUCTIVE SINCE THE NEW TAX INCORPORATES THE "SPECIAL REGIMES" AND WIDENS THE EXEMPTIONS AS WELL AS PERMITTED DEDUCTIONS.
author CABALLERO URDIALES, EMILIO
spellingShingle CABALLERO URDIALES, EMILIO
La próxima reforma tributaria
author_facet CABALLERO URDIALES, EMILIO
author_sort CABALLERO URDIALES, EMILIO
title La próxima reforma tributaria
title_short La próxima reforma tributaria
title_full La próxima reforma tributaria
title_fullStr La próxima reforma tributaria
title_full_unstemmed La próxima reforma tributaria
title_sort la próxima reforma tributaria
publisher Facultad de Economía
publishDate 1969
url http://www.revistas.unam.mx/index.php/ecu/article/view/2920
http://biblioteca.clacso.edu.ar/gsdl/cgi-bin/library.cgi?a=d&c=mx/mx-030&d=article2920oai
work_keys_str_mv AT caballerourdialesemilio laproximareformatributaria
bdutipo_str Repositorios
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