Análisis de los aspectos sustanciales y procedimentales para la elaboración de las declaraciones del impuesto de renta para personas jurídicas en Colombia y Chile
Sierra Riveros, Jhon Jairo | 2014-10-15
The constant tax reforms undertaken by successive governments make these traumatic understanding regarding the obligation and implementation of the different taxes that arise in each. Students in Public Accounting, Certified Public Accountants and researchers in accounting science are the rules regulated by the state are not clear enough to interpret and apply, having to go to the jurisprudence and doctrine to determine the scope and comply with the obligation to pay taxes.
To achieve a complete and comprehensive training as accountants, in a specific area such as the tax and in order to demonstrate the similarity can be found with the laws governing taxes worldwide, this paper wants to achieve progress in the study and understanding of national taxes then this understanding and analyzing the tax system of a country like Chile.