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Special Taxation Regimes for Taxpayers with Lower Capacity - Theory and Strategies in Tax Policy and Administration in Latin America - cover

Special Taxation Regimes for Taxpayers with Lower Capacity - Theory and Strategies in Tax Policy and Administration in Latin America

CIAT Centro Interamericano de Administraciones Tributarias

Maison d'édition: Centro Interamericano de Administraciones Tributarias

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Synopsis

This study comprehensively and meticulously addresses the taxation of special regimes for taxpayers with lower contributory capacity in Latin American countries. It encompasses both the theoretical aspects of their design (objectives, characteristics, subjects, scope, tax calculation – presumptive technique -, general features such as uniqueness or multiplicity, substituted taxes and social security resources, and trends in their application) and a practical analysis of these regimes (collecting experiences from their application in recent decades, conducting a critical analysis of best practices, and identifying unintended side effects).
Disponible depuis: 19/08/2024.
Longueur d'impression: 143 pages.

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