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Reforma Tributaria: la adaptación de los contadores

Authors: Manuel Manquez Hatta;

Reforma Tributaria: la adaptación de los contadores

Abstract

El presidente del Colegio de Contadores de Chile, Alejandro Vera, está preocupado; al igual que el gremio que lidera a nivel nacional. Este sentimiento, según lo ha explicado en diferentes medios de prensa se fue generado a medida que los contadores han ido avanzando en el estudio y dominio de la compleja Reforma Tributaria que se puso en marcha en septiembre del año 2014, y que fue modificada con la simplificación de ésta, en febrero de 2016. Las proyecciones que hacen los contadores es que la Operación Renta del año tributario 2018 generará muchas diferencias de impuesto a pagar por los contribuyentes en fiscalizaciones posteriores y las correspondientes multas que eso conlleva. Lo que ha ocurrido, es que las complejidades contenidas en la reforma redundan en un ejercicio de la profesión contable definitivamente desafiante; y no sólo por la gran carga de trabajo que representan los meses de enero a abril, sino por lo que representa el resto del año con las fiscalizaciones.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
gold