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documento electrónico
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Documentos de Trabajo - CIAT
2021
41 p
1. Introduction 2. Incentives and benefits across the tax system 2.1. Tax instruments to channel incentives and benefits 2.2. Tax benefits on General Consumption Taxes 2.3. Tax Incentives on Corporate Income Taxes 3. Distribution of the Tax Expenditures by associated budget sector 3.1. Tax Benefits and Social Budgetary Sectors 3.2. Tax Incentives and Budgetary Sectors related to production
Fernando Peláez Longinotti
Centro Interamericano de Administraciones Tributarias (CIAT)
Darío González
Carlos Garcimartin y Santiago Díaz de Sarralde Miguez
Ángel Cuevas Galindo y Rafael Frutos Vivar
CIAT/SII-Chile / FMI
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