Attributed income and partially integrated income
Renta atribuida y parcialmente integrada
| dc.creator | Yáñez Henríquez, José | |
| dc.date | 2016-06-30 | |
| dc.date.accessioned | 2022-09-26T20:48:51Z | |
| dc.date.available | 2022-09-26T20:48:51Z | |
| dc.identifier | https://revistaestudiostributarios.uchile.cl/index.php/RET/article/view/43243 | |
| dc.identifier.uri | https://revistaschilenas.uchile.cl/handle/2250/210231 | |
| dc.description | This document develops and discusses two alternative regimes recently incorporated by a tax reform, in order to calculate and declare the Tax on the Income Tax Law (LIR in Spanish) in Chile, the Regime of Attributed Income and the Regime of Partially Integrated Income. The final outcome of counting with two tax regimes has received the critics from many sectors, given that a complex tax system was created or an attempt was merely made to the simplicity of the Chilean tax system. Simplicity is a critical requirement that a “good” tax system must comply, so as to avoid inefficiency, inequity, tax avoidance and high costs of paying taxes. | en-US |
| dc.description | El presente trabajo desarrolla y discute los dos regímenes alternativos, recientemente introducidos por una reforma tributaria, para calcular y declarar el Impuesto de la Ley sobre Impuesto a la Renta (LIR) en Chile, el régimen de renta atribuida y el régimen de renta parcialmente integrada. El resultado final de contar con dos regímenes tributarios de impuesto a la renta ha sido criticado por muchos sectores, dado que se configuró un sistema tributario complejo o simplemente se realizó un atentado a la simplicidad del sistema tributario chileno. La simplicidad es un requisito fundamental que debe cumplir un "buen" sistema tributario, para así evitar la ineficiencia, la inequidad, el incumplimiento tributario y los altos costos de pagar los impuestos. | es-ES |
| dc.format | application/pdf | |
| dc.language | spa | |
| dc.publisher | Universidad de Chile. Facultad de Economía y Negocios | es-ES |
| dc.relation | https://revistaestudiostributarios.uchile.cl/index.php/RET/article/view/43243/45210 | |
| dc.source | Revista de Estudios Tributarios; Núm. 15 (2016); pág. 123-164 | es-ES |
| dc.source | 0719-7527 | |
| dc.source | 0718-9478 | |
| dc.subject | reforma tributaria | es-ES |
| dc.subject | renta atribuida | es-ES |
| dc.subject | renta parcialmente integrada | es-ES |
| dc.subject | utilidad contable | es-ES |
| dc.subject | utilidad económica | es-ES |
| dc.subject | utilidad tributaria | es-ES |
| dc.subject | Tax Reform | en-US |
| dc.subject | attributed income | en-US |
| dc.subject | partially integrated income | en-US |
| dc.subject | accounting profitability | en-US |
| dc.subject | economic profitability | en-US |
| dc.subject | tax profitability. | en-US |
| dc.title | Attributed income and partially integrated income | en-US |
| dc.title | Renta atribuida y parcialmente integrada | es-ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type | info:eu-repo/semantics/publishedVersion |
This item appears in the following Collection(s)
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Revista de Estudios Tributarios
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