• Renta atribuida y parcialmente integrada
  • Attributed income and partially integrated income
José Yáñez Henríquez

Resumen

El presente trabajo desarrolla y discute los dos regímenes alternativos, recientemente introducidos por una reforma tributaria, para calcular y declarar el Impuesto de la Ley sobre Impuesto a la Renta (LIR) en Chile, el régimen de renta atribuida y el régimen de renta parcialmente integrada.
El resultado final de contar con dos regímenes tributarios de impuesto a la renta ha sido criticado por muchos sectores, dado que se configuró un sistema tributario complejo o simplemente se realizó un atentado a la simplicidad del sistema tributario chileno. La simplicidad es un requisito fundamental que debe cumplir un "buen" sistema tributario, para así evitar la ineficiencia, la inequidad, el incumplimiento tributario y los altos costos de pagar los impuestos.

Abstract

This document develops and discusses two alternative regimes recently incorporated by a tax reform, in order to calculate and declare the Tax on the Income Tax Law (LIR in Spanish) in Chile, the Regime of Attributed Income and the Regime of Partially Integrated Income.
The final outcome of counting with two tax regimes has received the critics from many sectors, given that a complex tax system was created or an attempt was merely made to the simplicity of the Chilean tax system. Simplicity is a critical requirement that a “good” tax system must comply, so as to avoid inefficiency, inequity, tax avoidance and high costs of paying taxes.

Palabras clave

reforma tributaria; renta atribuida; renta parcialmente integrada; utilidad contable; utilidad económica; utilidad tributaria

keywords

Tax Reform; attributed income; partially integrated income; accounting profitability; economic profitability; tax profitability.

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