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El Sistema Tributario

Author

Listed:
  • Alain Enrique Valdivia Batista

Abstract

El sistema tributario es el nombre aplicado al sistema impositivo o de recaudación de un país. Consiste en la fijación, cobro y administración de los impuestos y derechos internos y los derivados del comercio exterior que se recaudan en el país, además administra los servicios aduanales y de inspección fiscal, La tendencia universal es a que haya varios impuestos y no uno solo. Podemos resumir que un sistema es conjunto de impuestos que rigen en un país en un determinado momento.

Suggested Citation

  • Alain Enrique Valdivia Batista, 2010. "El Sistema Tributario," Observatorio de la Economía Latinoamericana, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 140, November.
    • Handle: RePEc:erv:observ:y:2010:i:140:4
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