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Observatorio Económico
Article
Data sources: UnpayWall
Observatorio Económico
Article . 2018 . Peer-reviewed
Data sources: Crossref
https://dx.doi.org/10.11565/oe...
Other literature type
Data sources: Microsoft Academic Graph
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¿Una modernización tributaria o contra reforma tributaria?

descriptionPublicationkeyboard_double_arrow_right Article , Other literature type 01 Dec 2018Publisher:Chimera Innova GroupJournal:Observatorio Económico (issn: 0719-9597, eissn: 0719-9597, Copyright policy )
Authors: Humberto Borges; Germán R. Pinto Perry;

doi: 10.11565/oe.vi133.10

¿Una modernización tributaria o contra reforma tributaria?

Abstract

Las principales discusiones de la nueva reforma tributaria se han enfrascado en si el rótulo de Modernización Tributaria es el correcto o si es mejor denominarla Contra Reforma Tributaria. Lo cierto es que hay que alejarse del eslogan y discutir los temas de fondo que llevaron a tener en la palestra nuevamente las leyes tributarias. Continuar leyendo...

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    popularity
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    influence
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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