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La política tributaria heterodoxa en los países de América Latina

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  • González, Darío

Abstract

El presente estudio tiene como objetivo analizar la implementación en los Sistemas Tributarios Latinoamericanos de impuestos y regímenes especiales heterodoxos, como los Impuestos a las Transacciones Financieras, Impuesto a los Activos Empresariales, Impuestos Presuntivos a la Renta, IETU, regímenes especiales de la renta del sector agropecuario, regímenes simplificados para pequeños contribuyentes.

Suggested Citation

  • González, Darío, 2009. "La política tributaria heterodoxa en los países de América Latina," Gestión Pública 7325, Naciones Unidas Comisión Económica para América Latina y el Caribe (CEPAL).
    • Handle: RePEc:ecr:col047:7325
    Note: Incluye Bibliografía
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    File URL: http://repositorio.cepal.org/handle/11362/7325
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