중남미
연구정보
[경제] Peru: Technical Assistance Report-Tax Regime for Small Taxpayers and Special Economic Zones
페루 국외연구자료 연구보고서 - IMF 발간일 : 2022-02-11 등록일 : 2022-02-25 원문링크
The topics discussed in this report are tax regimes for small taxpayers (Chapter II) and the tax treatment of special economic zones (Chapter III). Although these aspects of the tax system have little direct effect on public finances, they affect many people and how those people make decisions or impact the positioning of certain regions relative to the rest of the country. Both are of social and political scope that is disproportionate to their magnitude of tax revenue collection, which is why their design must remain focused in its most strategic sense.
본 페이지에 등재된 자료는 운영기관(KIEP) 및 EMERiCs의 공식적인 입장을 대변하고 있지 않습니다.
