A Look at the Tax Reform: A Necessary Assessment

Authors

  • Sergio Henriquez

DOI:

https://doi.org/10.11565/gesten.v3i2.59

Abstract

The tax reform is the most significant change in this field in the last 30 years. Like any change of this magnitude, it requires a reasonable period for the actors involved to adjust. What matters is that the reform is not merely a change in the corporate income tax regime, but a new outlook on tax law grounded in the principles of justice and fairness, whereby those who have more must contribute more. Reviewing some of the less prominent changes is highly useful for a more comprehensive analysis of the reform.

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Author Biography

  • Sergio Henriquez
    Ex Coordinador de Política Tributaria Ministerio de Hacienda

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Published

2018-05-17

Issue

Vol. 3 No. 2 (2018)

Section

Opinión de Actualidad

License

Copyright (c) 2018 GESTIÓN Y TENDENCIAS

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

How to Cite

A Look at the Tax Reform: A Necessary Assessment. (2018). GESTIÓN Y TENDENCIAS, 3(2), 6-9. https://doi.org/10.11565/gesten.v3i2.59

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