Results 1 to 10 of about 61,388 (100)
Impuesto a los ingresos brutos: "Ave fénix" de la estructura tributaria subnacional [PDF]
Estudios Económicos, 2014 La estructura de un sistema tributario comprende dos aspectos: la composición de los recursos públicos y la estructura de los impuestos en particular.
Alberto Porto +2 more
doaj +7 more sources
Los ingresos y gastos procedentes de las rentas provinciales, 1768-1784 [PDF]
, 2002 Editada en la Fundación Empresa PúblicaLas rentas provinciales eran un grupo de impuestos, en su mayor parte indirectos, que proporcionaron una parte importante de las recaudaciones de la real hacienda y que han sido criticadas sobre todo por ser un ...
Anes Álvarez +47 more
core +11 more sources
Studia Historica: Historia Contemporánea, 2023 En el marco de una ambiciosa reforma tributaria, encabezada por José Calvo Sotelo y su grupo de asesores, durante el periodo en que este fue director general de Administración Local, se procedió, a mediados de 1925, a cambiar el impuesto de cédulas ...
Roque Hidalgo Álvarez +2 more
doaj +1 more source
LOS PROBLEMAS DE LA ADMINISTRACIÓN FISCAL EN LOS ÚLTIMOS AÑOS DE LA NUEVA ESPAÑA, 1810-1821
Iuris Tantum, 2021 Este ensayo pretende hacer una descripción de la manera como, debido a los once años de guerra de independencia, la administración fiscal del virreinato de Nueva España se desarticuló, perdió rutinas y colmó de trabajo al funcionariado fiscal que ...
Luis Antonio Jáuregui Frías
doaj +1 more source
China's Internet sector reforms and the rise of ESG in the state techno‐nationalist agenda
Policy &Internet, Volume 15, Issue 4, Page 646-664, December 2023., 2023 Abstract From 2020 onward, sweeping reforms were implemented in China's domestic Internet sector that stirred debate about its future. Analyzing all Chinese government policies and penalties issued on domestic Internet enterprises from 2020 to 2022, this article provides the first systematic account of the authoritative themes that guided the design of
Anson Au
wiley +1 more source
Fighting vacation rental tax evasion through warnings to potential evaders
Real Estate Economics, Volume 51, Issue 6, Page 1437-1466, November 2023., 2023 Abstract This paper uses differences‐in‐differences to analyze the effectiveness of messages sent by the Spanish Tax Agency to deter tax evasion by owners of vacation rentals. The results suggest that these messages were effective in the aggregate, as there was an increase both in the declared amount of such income (6–8.5%, depending on the line item ...
Julio López‐Laborda +2 more
wiley +1 more source
Do you know to whom you pay your taxes? The case of decentralised Spain
Social Policy &Administration, Volume 57, Issue 5, Page 770-788, September 2023., 2023 Abstract Surveys show that most citizens are unable to correctly identify the taxes received or the services provided by the different levels of government. This shortcoming represents an obstacle to democratic accountability and for the efficiency gains that the theory of fiscal federalism attributes to fiscal decentralisation be effective. Exploiting
Julio López‐Laborda +2 more
wiley +1 more source
Semestre Economico, 2021 El estudio evalúa la importancia de las transferencias por Foncomun (no condicionadas) y Canon (condicionadas) del gobierno nacional en la recaudación de impuestos municipales del Perú, durante el periodo comprendido entre el 2010 y 2018; a fin de ...
Elizabeth Mariana Quispe Alvarez
doaj +1 more source
A legal assessment of private land conservation in South America
Conservation Biology, Volume 37, Issue 4, August 2023., 2023 Abstract Privately protected areas (PPAs) are a potentially innovative conservation tool. Legal recognition is necessary for their success, especially where there are institutional challenges to nature conservation, such as in South America. Although PPAs have increased in South America since the early 2000s, there is a critical information gap ...
Rocío López de la Lama +4 more
wiley +1 more source
Taxing Flaring and the Politics of State Methane Release Policy
Review of Policy Research, Volume 37, Issue 1, Page 6-38, January 2020., 2020 Abstract Methane is a potent greenhouse gas but it has received strikingly less social science attention than carbon dioxide in examining climate policy options. This article explores American state policy toward methane that is not captured and instead released into the atmosphere during oil and gas production.
Barry Rabe +2 more
wiley +1 more source