Corrective taxes in the tax reform: critical analysis
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Published:
Jun 20, 2019
Keywords:
- Corrective taxes - tributary reform 2014 - taxes
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Abstract
This work addresses the so-called “corrective taxes” scheme established in 2014’s Tax Reform by means of the Law Nr. 20 780. In theory, its main purpose is not revenue generation for the State, but to alter negative externalities such as damage to health and environmental pollution.
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How to Cite
Toledo Zúñiga, P., Riffo Aguilar, F., & Torres Pedreros, P. (2019). Corrective taxes in the tax reform: critical analysis. Revista De Derecho (Valdivia), 32(1), 139–156. https://doi.org/10.4067/S0718-09502019000100139
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Section
INVESTIGACIONES