Assessment of the benefit of the letter c, article 14 ter of the income tax law
Published 2018-12-26
Keywords
- Tax Benefict,
- Tax Microsimulation,
- Sme Taxpayers
How to Cite
Abstract
The present investigation establishes the effects on the total tax burden (First Category Income Tax + Complementary Global Tax) generated by SME taxpayers that accept the rules of letter C of article 14 ter of the Law on Income Taxes, establishing the nature of the differences between letter A of article 14 (14 A) or letter B of the same article (14 B) both of the Law on Income Taxes.
The qualitative paradigm methodology was used, becasuse it is expected to reflect on the nature of the differences, instead of their measurement. The investigation was describe and use a research tool of "tax microsimulation" that allowed obtaining results according to the manipulation of the variable "withdrawals" as a percentage of the tax utility.
Methodology was used according to the qualitative paradigm, because we want to reflect on the nature of the differences, beyond their measurement. A descriptive investigation was carried out and a research tool of "tax microsimulation" was used to obtain results according to the manipulation of the variable "withdrawals" as a percentage of the taxable profit. The proposed objectives evaluate the effects on the total tax burden, understood as the sum of the IRPC and the IGC (the additional tax is not considered), hoping to determine a lower tax comparatively in relation to the general regime, as well as the evaluation of the burden tributary among taxpayers under letter A and letter B of article 14 of the law of the branch.
The results obtained allow to affirm that the legislator established an incentive that is pernicious for the taxpayers 14 B in relation to the 14 A.
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References
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