El Régimen de Tributación Integrado Chileno para la Microempresa y Pequeña Empresa: Desde la Perspectiva de la Equidad Tributaria

El Régimen de Tributación Integrado Chileno para la Microempresa y Pequeña Empresa: Desde la Perspectiva de la Equidad Tributaria

The present work examines the Chilean tax rules that apply to micro and small businesses. They have the option to either filing under the tax regime for the small businesses or under the general regime. The study conducts a comparative analysis of the tax burden to examine if the different tax rules...

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Veröffentlicht in:Economic analysis of law review 2017-01, Vol.8 (1), p.143
Hauptverfasser: Ugalde, Antonio Faúndez, Lobo, María Teresa Blanco
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Sprache:por
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Small business
Tax regulations
Taxation
TEFRA 1982-US
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description The present work examines the Chilean tax rules that apply to micro and small businesses. They have the option to either filing under the tax regime for the small businesses or under the general regime. The study conducts a comparative analysis of the tax burden to examine if the different tax rules may create an unequal tax regime.
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subjects Small business
Tax regulations
Taxation
TEFRA 1982-US
title El Régimen de Tributación Integrado Chileno para la Microempresa y Pequeña Empresa: Desde la Perspectiva de la Equidad Tributaria
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