documento electrónico

Inglés

Revista de Administración Tributaria CIAT/AEAT/IEF

2021

158 p

This edition presents eight (8) articles: Tax planning disclosure rules: from the european consolidation to landing in Latin America; International experience in the aplication of behavioral economics to encourage voluntary compliance with tax obligations; The accrual basis for the accounting registry of tax resources in collection bodies: a possible alternative to improve efficiency in the collection of public resources; Tax law readability and tax complexity; Tax effects in the application of ifrs 16 leases; Seasonality of the Sales Tax (ST) in Honduras; Adoption, implementation and development In domestic legislations of the proposed multilateral measures for the taxation of the digital economy; Financial information and its impact on the tax formalization of Peruvian MSES.