Results 11 to 20 of about 51,327 (208)
, 2023 Como parte de las actividades realizadas por el Instituto de Aduanero y Tributario, órgano de apoyo de la SUNAT, y con la finalidad de brindar información tributaria a especialistas, estudiantes y público en general, nos es grato poner a su disposición ...
Instituto Aduanero Tributario
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Tax incentives, private investment and employment: Evidence from an Ecuadorian reform
Journal of International Development, Volume 35, Issue 7, Page 2129-2156, October 2023., 2023 Abstract This paper estimates the effect of the Organic Law for Productive Development, Attraction of Investments, Generation of Employment and Stability and Fiscal Balance on new investment and employment applied in August 2018 in Ecuador. Using event study designs and difference‐in‐ differences models, I find that the policy implementation does not ...
Segundo Camino‐Mogro
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Courts as an arena for socioenvironmental change: Lessons from the Argentine courts
European Law Journal, Volume 29, Issue 3-6, Page 294-311, May-November 2023., 2023 Abstract Trends in the Argentine courts indicate a judicial preference towards flexibility in light of possibly serious environmental consequences, particularly in relation to mining. Through a liberal interpretation of constitutional provisions where collective environmental rights are threatened, the courts have expanded access to justice, leading ...
Asmaa Khadim
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Conservation Biology, Volume 37, Issue 1, February 2023., 2023 Abstract Invasive species can dramatically alter ecosystems, but eradication is difficult, and suppression is expensive once they are established. Uncertainties in the potential for expansion and impacts by an invader can lead to delayed and inadequate suppression, allowing for establishment.
Brian D. Healy +5 more
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Poverty &Public Policy, Volume 14, Issue 3, Page 287-306, September 2022., 2022 Abstract Scholars have long debated formalizing the informal sector through taxation, but how do these processes affect gender inequalities? Our study in Nigerian markets contributes a gender framework to the equitable taxation literature on formalization.
Imaobong Akpan +1 more
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Public Budgeting &Finance, Volume 42, Issue 2, Page 221-254, Summer 2022., 2022 Abstract The paper estimates the consequences for tax revenue and income distribution of the removal of the tax expenditures from Spanish Personal Income Tax (IRPF) in place during the 2013 tax year. The paper concludes that the removal of all the tax expenditures analyzed would increase revenue by €24,457 million (37.9% of the IRPF actual collection),
Julio López‐Laborda +2 more
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Tendencias actuales en la regulación del establecimiento permanente
Revista Visión Contable, 2020 El artículo plantea una revisión conceptual de los elementos constitutivos de la noción de establecimiento permanente para efectos fiscales. En razón de ello se presenta un estudio cualitativo normativo que revisa la evolución histórica de este concepto,
Mauricio Carvajal Córdoba +1 more
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Foro, Revista de Derecho, 2018 Este breve ensayo trata de los ingresos fiscales producto de la gestión del patrimonio público como una manifestación cierta de la actividad financiera en el estado constitucional (en: Colombia, Venezuela, Ecuador y Bolivia) que busca (no exclusivamente
Gabriel Santiago Galán Melo
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Medidas cautelares sobre el responsable tributario [PDF]
, 2014 Las medidas que con una finalidad cautelar pueden ser adoptadas sobre el responsable tributario deben adaptarse a lo dispuesto en el artículo 81 de la LGT, en relación con sus requisitos, clases, procedimiento y límites.
Martínez Muñoz, Yolanda
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Contaduría Universidad de Antioquia, 2016 El Estado cuenta con las herramientas jurídicas para verificar el cumplimiento de la obligación tributaria; todas ellas están previstas en la legislación, partiendo de la Constitución Política hasta llegar al Estatuto Tributario y demás normas que lo adicionan o complementan. Una relación completa de todo este acervo normativo es la que se lleva a cabo
openaire +2 more sources