Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees

The current inflationary context affects Income Tax setting as applied to employees in Argentina. The lack of a regular updating of its components distorts the tax burden and generates the payment of a tax on income which is part of “subsistence” expenses. We analyze whether the application of curre...

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Bibliographic Details
Main Authors: Geli, Miriam, Giustiniani, Patricia
Format: Online
Language:spa
Published: Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2016
Subjects:
Online Access:https://revistas.unc.edu.ar/index.php/acteconomica/article/view/14878