Main impact of tax reform in Chile
Fil: Rojas Carrasco, Oscar Alfredo. Miguel de Cervantes University. Postgraduate Department; Chile.
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Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración
2019
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| Acceso en línea: | https://hdl.handle.net/20.500.12219/2506 https://doi.org/10.36995/j.visiondefuturo.2019.23.02.009.en https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/318/209 |
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I77-R195-20.500.12219-25062023-02-06T15:04:22Z Main impact of tax reform in Chile Rojas Carrasco, Oscar Alfredo Herrera Ciudad, Fernando Alejandro González González, Albino Enzon Tax Reform Law 600 Income Tax Small Business Fil: Rojas Carrasco, Oscar Alfredo. Miguel de Cervantes University. Postgraduate Department; Chile. Fil: Herrera Ciudad, Fernando Alejandro. Miguel de Cervantes University. Postgraduate Department; Chile. Fil: González González, Albino Enzon. Miguel de Cervantes University. Postgraduate Department; Chile. The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society. Within the agenda of the newly assumed government, is tax reform as a measure to increase tax revenues, which aims to achieve, according to the draft law, four objectives: Increase the tax burden to finance, with permanent income, the ongoing expenses of the educational reform which is to be taken, other policies in the field of social protection and the current structural deficit in the fiscal accounts, Advance Equidad Tributaria, improving the distribution of income, introduce new and more efficient mechanisms of incentives for savings and investment, Ensure that it is paid as appropriate in accordance with the laws, progress in measures to reduce tax evasion and avoidance. The collection goal of all the measures of the Tax Reform will be 3% of GDP. This goal is decomposed into 2.5% of GDP from changes in the tax structure and 0.5% of GDP from measures that reduce evasion and avoidance, the estimated figure to be collected is US $ 8,200,000,000. 2019-07-01 info:eu-repo/semantics/article info:ar-repo/semantics/artículo info:eu-repo/semantics/publishedVersion https://hdl.handle.net/20.500.12219/2506 https://doi.org/10.36995/j.visiondefuturo.2019.23.02.009.en https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/318/209 eng application/pdf application/pdf Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración Visión de Futuro (Misiones), 7-2019; 23(2): pp. 21-36. https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/index |
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Universidad Nacional de Misiones |
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I-77 |
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R-195 |
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Repositorio Institucional Digital de la UNaM (RIDUNAM) |
| language |
Inglés |
| topic |
Tax Reform Law 600 Income Tax Small Business |
| spellingShingle |
Tax Reform Law 600 Income Tax Small Business Rojas Carrasco, Oscar Alfredo Herrera Ciudad, Fernando Alejandro González González, Albino Enzon Main impact of tax reform in Chile |
| topic_facet |
Tax Reform Law 600 Income Tax Small Business |
| description |
Fil: Rojas Carrasco, Oscar Alfredo. Miguel de Cervantes University. Postgraduate Department; Chile. |
| format |
Artículo Artículo publishedVersion |
| author |
Rojas Carrasco, Oscar Alfredo Herrera Ciudad, Fernando Alejandro González González, Albino Enzon |
| author_facet |
Rojas Carrasco, Oscar Alfredo Herrera Ciudad, Fernando Alejandro González González, Albino Enzon |
| author_sort |
Rojas Carrasco, Oscar Alfredo |
| title |
Main impact of tax reform in Chile |
| title_short |
Main impact of tax reform in Chile |
| title_full |
Main impact of tax reform in Chile |
| title_fullStr |
Main impact of tax reform in Chile |
| title_full_unstemmed |
Main impact of tax reform in Chile |
| title_sort |
main impact of tax reform in chile |
| publisher |
Universidad Nacional de Misiones. Facultad de Ciencias Económicas. Programa de Posgrado en Administración |
| publishDate |
2019 |
| url |
https://hdl.handle.net/20.500.12219/2506 https://doi.org/10.36995/j.visiondefuturo.2019.23.02.009.en https://visiondefuturo.fce.unam.edu.ar/index.php/visiondefuturo/article/view/318/209 |
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