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.

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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.

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Published

2017-08-02

Issue

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

Section

Papers

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