The tax of the small taxpayer: A decade of the formalization
The present work was carried out with the objective of knowing the origins of creation of the Income Tax of the Small Taxpayer (IRPC) as well as the levels of collection experienced since its implementation in the year 2007 until the cut 2017. The research modality was initially documentary in relat...
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| Format: | Article |
| Language: | Spanish |
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Universidad Nacional de Asunción
2019-01-01
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| Series: | Población y Desarrollo |
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| Online Access: | http://dx.doi.org/10.18004/pdfce/2076-054x/2019.025(48)049-056 |