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...
| Main Authors: | , |
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| Format: | Online |
| Language: | spa |
| Published: |
Facultad de Ciencias Económicas. Instituto de Economía y Finanzas
2016
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| Subjects: | |
| Online Access: | https://revistas.unc.edu.ar/index.php/acteconomica/article/view/14878 |
| _version_ | 1842669068937592832 |
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| author | Geli, Miriam Giustiniani, Patricia |
| author_facet | Geli, Miriam Giustiniani, Patricia |
| author_sort | Geli, Miriam |
| collection | Portal de Revistas |
| description | 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 current legislation complies with the principles of tax-paying capacity, equity and progressivity. In order to find a high-income parameter, we draw an analogy with the concept of poverty using the total basket of goods and services as unit of measurement for the cases proposed. We conclude that a modification in the scale for lower income segments, in non-taxable minimums and in personal deductions would avoid the burden of distributive policies falling on middle-income taxpayers’ wages. |
| format | Online |
| id | oai:ojs.revistas.unc.edu.ar:article-14878 |
| institution | Universidad Nacional de Cordoba |
| language | spa |
| publishDate | 2016 |
| publisher | Facultad de Ciencias Económicas. Instituto de Economía y Finanzas |
| record_format | ojs |
| spelling | oai:ojs.revistas.unc.edu.ar:article-148782021-03-11T15:50:09Z Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees El Impuesto a las Ganancias en la 4° Categoría: Análisis de las deducciones personales en un contexto infl acionario para trabajadores/as en relación de dependencia Geli, Miriam Giustiniani, Patricia Impuesto a las ganancias Inflación deducciones trabajo en relación de dependencia E62 Income tax Inflation deductions working as employees. B32 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 current legislation complies with the principles of tax-paying capacity, equity and progressivity. In order to find a high-income parameter, we draw an analogy with the concept of poverty using the total basket of goods and services as unit of measurement for the cases proposed. We conclude that a modification in the scale for lower income segments, in non-taxable minimums and in personal deductions would avoid the burden of distributive policies falling on middle-income taxpayers’ wages. El contexto inflacionario actual afecta la determinación del Impuesto a las Ganancias en su aplicación a los/as trabajadores/as en relación de dependencia de Argentina. La falta de actualización periódica de sus componentes distorsiona la carga fiscal y genera el pago de impuesto sobre ingresos que son parte de los gastos de “subsistencia”. Se analiza si la aplicación de la actual normativa cumple con los principios de capacidad contributiva, equidad y progresividad. A efectos de hallar un parámetro de ingresos altos se trabaja por analogía con el concepto de pobreza utilizando la canasta básica total como unidad de medida para los casos propuestos. Se concluye que una modificación de la escala para los tramos de ingreso inferiores, de los mínimos no imponibles y de las deducciones personales evitaría hacer recaer el peso de las políticas distributivas en los salarios de los contribuyentes con ingresos medios. Facultad de Ciencias Económicas. Instituto de Economía y Finanzas 2016-07-16 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Articles Artículos application/pdf https://revistas.unc.edu.ar/index.php/acteconomica/article/view/14878 Actualidad Económica; Vol. 26 No. 88 (2016): January-April; 21-35 Actualidad Económica; Vol. 26 Núm. 88 (2016): Enero - Abril; 21-35 2250-754X 0327-585X spa https://revistas.unc.edu.ar/index.php/acteconomica/article/view/14878/14847 |
| spellingShingle | Impuesto a las ganancias Inflación deducciones trabajo en relación de dependencia E62 Income tax Inflation deductions working as employees. B32 Geli, Miriam Giustiniani, Patricia Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees |
| title | Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees |
| title_alt | El Impuesto a las Ganancias en la 4° Categoría: Análisis de las deducciones personales en un contexto infl acionario para trabajadores/as en relación de dependencia |
| title_full | Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees |
| title_fullStr | Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees |
| title_full_unstemmed | Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees |
| title_short | Income tax in the 4th category. Analysis on the personal deductions in an inflationary context for employees |
| title_sort | income tax in the 4th category analysis on the personal deductions in an inflationary context for employees |
| topic | Impuesto a las ganancias Inflación deducciones trabajo en relación de dependencia E62 Income tax Inflation deductions working as employees. B32 |
| topic_facet | Impuesto a las ganancias Inflación deducciones trabajo en relación de dependencia E62 Income tax Inflation deductions working as employees. B32 |
| url | https://revistas.unc.edu.ar/index.php/acteconomica/article/view/14878 |
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