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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Detalles Bibliográficos
Autor principal: Damarco, Jorge Héctor
Formato: Artículo revista
Lenguaje:Español
Publicado: Facultad de Ciencias Económicas de la Universidad Nacional del Nordeste - UNNE 2023
Materias:
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
taxable event
tax obligation
exemption
exemption from payment of the tax liability
neutralization of the legal consequence
legislative technique
Acceso en línea:https://revistas.unne.edu.ar/index.php/rfce/article/view/7140
Aporte de:
Revistas UNNE - Universidad Nacional del Noroeste (UNNE) de Universidad Nacional del Nordeste
Descripción
Sumario: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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