The Possible Tax Reform in Costa Rica
保存先:
| 著者: | , |
|---|---|
| フォーマット: | artículo original |
| 状態: | Versión publicada |
| 出版日付: | 2010 |
| その他の書誌記述: | The authors argue down that the construction of the Welfare State in Costa Rica was not accompanied of a tax system that would allow its consolidation. They suggest that any tax reform must consider its relation with the economic development model. Once reviewed the present characteristics of the tax system and considering the problems associated to an integral tax reform, the modification of the actual tax laws result in a non-explored path but of greater simplicity, heading to modify aspects that qualitatively constitute a step towards a tributary reform of greater depth. Subsequently, the authors propose a set of specific reforms that allows a major collect and equity of the tax system. Finally, the authors support a progressive tributary system as a foundation of a viable Welfare State. |
| 国: | Portal de Revistas UCR |
| 機関: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| 言語: | Español |
| OAI Identifier: | oai:portal.revistas.ucr.ac.cr:article/8628 |
| オンライン･アクセス: | https://revistas.ucr.ac.cr/index.php/reconomicas/article/view/8628 |
| キーワード: | Reforma fiscal Sistema tributario Modelo de desarrollo Estado social de derecho Contribuyentes Organización tributaria Impuesto plano Tax reform Tax system Economic development model Welfare state Taxpayer Tax administration Flattax |