Problemas y desafíos en torno al anticipo del impuesto a la renta

Abstract

This paper analyses the legal issues of the anticipation system regarding to the payment of income tax; aims to highlight the problems posed by the regulation of the income tax advance and its implication as a hidden tax, that distorts the bases of progressivity, over categorizing different taxpayers in unequal terms with tax treatments not responding to fair contributions. The methodology is qualitative, bibliographic documentary nature. By means of an exhaustive analysis of the tribute theories and the principles guiding its application, the anticipated income system is revealed in its substantial content, and possible solutions are presented.