Proposal of Income Tax of First Commercialization of Edible Wild Mushrooms with Social an Economic Importance
AbstractThe aim of this article is to study how the Tributary Agency could regulate the taxation of income tax of first commercialization of edible wild mushrooms with social an economic importance. The lack of adaptation of the present law to the characteristics of the passive subject is causing a very important fiscal fraud. It supposes the rupture of the general principles that must prevail in tributary matter. The proposal tries to correct this problem because, on the one hand, the implementation and later control of Tributary Agency is easier than actual model and, and the other hand, generates important advantages for the harvesters with a smaller hypothetic future resistance to be controlled. Thus, the simulations suppose an important fiscal saving for habitual commercial harvesters, simultaneously that a considerable reduction of its fiscal obligations.
Download InfoIf you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.
Bibliographic InfoArticle provided by University of Santiago de Compostela. Faculty of Economics and Business. in its journal Revista Galega de Economía.
Volume (Year): 21 (2012)
Issue (Month): 1 ()
Mycological income taxation; First commercialization of wild edible mushrooms; Conventional bais of assessment;
You can help add them by filling out this form.
reading list or among the top items on IDEAS.Access and download statisticsgeneral information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Ana Iglesias Casal).
If references are entirely missing, you can add them using this form.