Análisis comparativo del impuesto de timbre en el Derecho Tributario de Colombia y el Derecho Tributario de Chile
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Montoya Gómez, Jorge Andrés | 2014-10-17
The constant changes of the political, economic, social and international environment of a country for the globalization of the markets, it generates in the nations the need to adopt new models and changes in tax regulations, because with the entrance of the free trade agreement and
other multilateral relations it is imperative to make the public administration more efficient,
determining the increase or reduction of taxes and its application in the taxpayers
The following research work articulated to the group “Comparative analysis of the national taxes
of the Colombian tax lax and Chilean tax law” It has as an objective the comparative of the
stamp duty between the tax law of the both South American Countries, analyzing the differences
and similarities from the substantial and procedural frame. To understand how the collection of
this tax is a representative income for the nations. To achieve the proposed, first off all we will
describe the tax system in each country, then tax background will be checked updating its
regulatory framework to get to the law that governs the tax, and finally to know the way of
collection, its definition, the generating facts, who are the person in charge, how tax bases are
calculated, to establish the exemptions and conditions of return of the tax, among other essential
elements of the stamp.
LEER