El Régimen de Tributación Integrado Chileno para la Microempresa y Pequeña Empresa: Desde la Perspectiva de la Equidad Tributaria
El presente trabajo examina las normas de tributación chilenas aplicables a las micro y pequeñas empresas. Éstas tienen la opción de tributar bajo el régimen para las pequeñas empresas o bajo el régimen general. El estudio lleva a cabo un análisis comparativo de la carga fiscal para examinar si las diferentes normas pueden dar lugar a un régimen de tributación inequitativo.
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