دورية أكاديمية
Analysis of the Financial Transaction Tax in Latin American ; Análisis del impuesto a las transacciones financieras en América Latina
| العنوان: | Analysis of the Financial Transaction Tax in Latin American ; Análisis del impuesto a las transacciones financieras en América Latina |
|---|---|
| المؤلفون: | González Pérez, María Consuelo, López López, María Lourdes |
| المصدر: | Telos: Revista de Estudios Interdisciplinarios en Ciencias Sociales; Vol. 15 Núm. 1 (2013): Enero-Abril 2013; 91 - 102 ; 10.36390/k6r38437 |
| بيانات النشر: | Revista de Estudios Interdisciplinarios en Ciencias Sociales |
| سنة النشر: | 2024 |
| المجموعة: | Revistas Electrónicas URBE (Universidad Privada Dr. Rafael Belloso Chacín) |
| مصطلحات موضوعية: | financial transaction tax, informal economy, revenue, public finances, financial system, ITF, Economía informal, recaudación, finanzas públicas y sistema financiero |
| الوصف: | The article aims to analyze implementation of the financial transaction tax in Latin America, which has become fashionable in recent years because it generates increased revenue for public finance in times of crisis. One purpose of this tax is to combat the informal economy and increase tax revenues through information obtained from the financial system. The research is supported by authors such as Gonzalez (2009), Leon (2006), Serra and Alfonso (2007) and Shome (2000), among others. Methodology is of the qualitative, documentary type, which permitted studying laws, regulations and referenced documents to analyze implementation of this tax in various Latin American countries. This study considers the informal sector in which part of a country’s economy is made ??up of individuals who work for themselves and establish themselves as micro and small businesses that are not fully integrated into the institutional framework governing economic activities in each country. Although the intention of implementing this tax was transitory in different countries, governments have turned it into something permanent, handling different rates. The results have favored revenue, and consequently, a restructuring has been reflected in public finances. Therefore, informality is a subject that should be included in government programs aimed at reducing this sector. ; El artículo tiene como objetivo analizar la aplicación del Impuesto a las Transacciones Financieras en América Latina, ya que en los últimos años se ha puesto de moda, debido a que permite generar un incremento en los ingresos de las finanzas públicas en épocas de crisis; uno de los propósitos de este impuesto es combatir la economía del sector informal e incrementar la recaudación fiscal a través de la información que se obtiene del sistema financiero; sustentándose en autores como González (2009), León (2006), Serra y Alfonso (2007), Shome (2000) entre otros. La metodología utilizada es cualitativa de tipo documental, lo que permitió estudiar leyes, reglamentos y ... |
| نوع الوثيقة: | article in journal/newspaper |
| وصف الملف: | application/pdf |
| اللغة: | Spanish; Castilian |
| العلاقة: | http://ojs.urbe.edu/index.php/telos/article/view/2107/3273Test; http://ojs.urbe.edu/index.php/telos/article/view/2107Test |
| الإتاحة: | https://doi.org/10.36390/k6r38437Test http://ojs.urbe.edu/index.php/telos/article/view/2107Test |
| رقم الانضمام: | edsbas.24337878 |
| قاعدة البيانات: | BASE |
| الوصف غير متاح. |