El Régimen de Tributación Integrado Chileno para la Microempresa y Pequeña Empresa: Desde la Perspectiva de la Equidad Tributaria

Authors

  • Antonio Faúndez Pontificia Universidad Católica de Valparaíso
  • María Teresa Blanco Pontificia Universidad Católica de Valparaíso

DOI:

https://doi.org/10.31501/ealr.v8i1.8152

Abstract

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.

Downloads

Download data is not yet available.

Author Biographies

Antonio Faúndez, Pontificia Universidad Católica de Valparaíso

Abogado, Doctor en Derecho, Magíster en Gestión con Mención en Tributación Internacional, Profesor de tributación de la Escuela de Comercio de la Pontificia Universidad Católica de Valparaíso.

María Teresa Blanco, Pontificia Universidad Católica de Valparaíso

Licenciada en Comercio y Ciencias Económicas con Mención en Finanzas, Contador Auditor, Magíster en Tributación y Magíster en Administración de Empresas MBA, Profesora de tributación de la Escuela de Comercio de la Pontificia Universidad Católica de Valparaíso.

Downloads

Published

2017-08-02

Issue

Vol. 8 No. 1 (2017): Vol 8, No 1 (2017): Economic Analysis of Law Review

Section

Papers

License

The submission of a paper to Economic Analysis of Law Review implies the transfer, by the author(s), to the Catholic University of Brasília (UCB), of the aforementioned work for purposes of reproduction, dissemination, distribution, printing, publication and availability.

This journal offers immediate free access to its content, following the principle that making scientific knowledge freely available to the public provides greater global democratization of knowledge.

Authors who submit manuscripts for publication in EALR irrevocably agree to the following terms:

  1. Authors retain copyright but grant Economic Analysis of Law Review the right of first publication, with the work simultaneously licensed under a Commons Attribution-Share License, after publication, allowing the sharing of the work with acknowledgment of its authorship and initial publication in this journal.
  2. Authors and EALR are authorized to sign additional contracts separately, for non-exclusive distribution of the version of the article published in this journal (e.g., publish in an institutional repository or as a book chapter), with recognition of authorship and initial publication in this journal.
  3. Authors are allowed and encouraged to publish and distribute their work online (e.g., in institutional repositories or on their personal webpage) at any point before or during the editorial process, as this can generate productive changes as well as increase impact and citation of the published work (see The Effect of Open Access).