Tax Complexity. Analysis of its dimensions

Abstract:

The objective of this work was to characterize the factors that must be taken into account in relation to tax complexity. This was based on an analysis of the theoretical dimensions that have been assigned to such complexity by different authors. The study was exploratory and based on a literature review in relation to the tax complexity in Scopus: No scientific articles appeared for the term "complejidad tributaria" neither in the title, nor in the key words and the summary. For these reasons, the search was made for the term "tax complexity" in the English language. 895 references were first determined and from these it was determined that 53 specifically dealt with the tax complexity analysis. The research carried out showed that tax complexity is a subject of practical significance and of growing scientific interest, whose study focuses on the fundamental one in developed countries. It was possible to characterize the …

Año de publicación:

2018

Keywords:

Fuente:

google