Notes for the elaboration of a concept of exemption in tax matters
The concept of exemption has not been sufficiently studied in Argentina. In the rest of the countries, it has not been studied in depth either. This article aims to present the state of progress made abroad to promote the development of the concept.
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Facultad de Ciencias Económicas de la Universidad Nacional del Nordeste - UNNE
2023
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| Acceso en línea: | https://revistas.unne.edu.ar/index.php/rfce/article/view/7140 |
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I48-R154-article-71402023-12-12T13:34:58Z Notes for the elaboration of a concept of exemption in tax matters Notas para la elaboración de un concepto de exención en materia tributaria Damarco, Jorge Héctor hecho imponible obligación tributaria exención dispensa de pago de la obligación tributaria neutralización de la consecuencia jurídica técnica legislativa relación de la norma impositiva y la norma exentiva técnica legislativa taxable event tax obligation exemption exemption from payment of the tax liability neutralization of the legal consequence legislative technique The concept of exemption has not been sufficiently studied in Argentina. In the rest of the countries, it has not been studied in depth either. This article aims to present the state of progress made abroad to promote the development of the concept. En la República Argentina no se ha estudiado suficientemente el concepto de exención. En el resto de los países tampoco se ha profundizado su estudio. Este artículo pretende exponer el estado de los avances realizados en el extranjero para impulsar la elaboración del concepto. Facultad de Ciencias Económicas de la Universidad Nacional del Nordeste - UNNE 2023-12-07 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion application/pdf https://revistas.unne.edu.ar/index.php/rfce/article/view/7140 10.30972/rfce.3127140 Revista de la Facultad de Ciencias Económicas; Vol. 31 Núm. 2 (2023); 1-20 1668-6357 1668-6365 spa https://revistas.unne.edu.ar/index.php/rfce/article/view/7140/6617 Derechos de autor 2023 Revista de la Facultad de Ciencias Económicas http://creativecommons.org/licenses/by-nc-sa/4.0 |
| institution |
Universidad Nacional del Nordeste |
| institution_str |
I-48 |
| repository_str |
R-154 |
| container_title_str |
Revistas UNNE - Universidad Nacional del Noroeste (UNNE) |
| language |
Español |
| format |
Artículo revista |
| topic |
hecho imponible obligación tributaria exención dispensa de pago de la obligación tributaria neutralización de la consecuencia jurídica técnica legislativa relación de la norma impositiva y la norma exentiva técnica legislativa taxable event tax obligation exemption exemption from payment of the tax liability neutralization of the legal consequence legislative technique |
| spellingShingle |
hecho imponible obligación tributaria exención dispensa de pago de la obligación tributaria neutralización de la consecuencia jurídica técnica legislativa relación de la norma impositiva y la norma exentiva técnica legislativa taxable event tax obligation exemption exemption from payment of the tax liability neutralization of the legal consequence legislative technique Damarco, Jorge Héctor Notes for the elaboration of a concept of exemption in tax matters |
| topic_facet |
hecho imponible obligación tributaria exención dispensa de pago de la obligación tributaria neutralización de la consecuencia jurídica técnica legislativa relación de la norma impositiva y la norma exentiva técnica legislativa taxable event tax obligation exemption exemption from payment of the tax liability neutralization of the legal consequence legislative technique |
| author |
Damarco, Jorge Héctor |
| author_facet |
Damarco, Jorge Héctor |
| author_sort |
Damarco, Jorge Héctor |
| title |
Notes for the elaboration of a concept of exemption in tax matters |
| title_short |
Notes for the elaboration of a concept of exemption in tax matters |
| title_full |
Notes for the elaboration of a concept of exemption in tax matters |
| title_fullStr |
Notes for the elaboration of a concept of exemption in tax matters |
| title_full_unstemmed |
Notes for the elaboration of a concept of exemption in tax matters |
| title_sort |
notes for the elaboration of a concept of exemption in tax matters |
| description |
The concept of exemption has not been sufficiently studied in Argentina. In the rest of the countries, it has not been studied in depth either. This article aims to present the state of progress made abroad to promote the development of the concept. |
| publisher |
Facultad de Ciencias Económicas de la Universidad Nacional del Nordeste - UNNE |
| publishDate |
2023 |
| url |
https://revistas.unne.edu.ar/index.php/rfce/article/view/7140 |
| work_keys_str_mv |
AT damarcojorgehector notesfortheelaborationofaconceptofexemptionintaxmatters AT damarcojorgehector notasparalaelaboraciondeunconceptodeexencionenmateriatributaria |
| first_indexed |
2024-08-21T22:36:08Z |
| last_indexed |
2024-08-21T22:36:08Z |
| _version_ |
1808038382316552192 |