Abstract:Due to the importance that day by day is taking on a worldwide level the tributary expenses or known like "tax resignation" that is what the State stops to receive in the matter of taxes with tax exemptions or deductions whose main objectives are to encourage investment and social politics. A recurring practice among the governments of the world is to exempt certain groups of taxpayers from paying specific taxes. Income not received by the Treasury is called Tax Expenditure (GT) and is equivalent to giving sup… Show more
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