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Observatorio Económico
Article . 2017 . Peer-reviewed
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Incentivos tributarios a las donaciones

Authors: Andrea Butelmann; Pedro Rojo;

Incentivos tributarios a las donaciones

Abstract

Durante el último tiempo en nuestro país, producto de diversos desastres naturales se ha puesto de manifiesto el rol de las empresas, fundaciones y grandes patrimonios personales respecto de la institución de la donación. Casos como el de Lucy Avilés, Andrónico Luksic, Leonardo Farkas y otras personas que anónimamente realizan aportes para efectos de colaborar con una primera ayuda a los damnificados por incendios, terremotos y otra catástrofes generadas por la naturaleza, motivan a reflexionar respecto de si en nuestro país -con independencia de las circunstancias particulares que conllevan a realizar donaciones millonariasexisten incentivos sociales, económicos, políticos o de otro orden para que la institución de la donación sea una práctica habitual y no un hecho aislado y/o circunstancial.

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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
bronze