Regimen ficto

English translation: presumptive tax system

15:19 Jan 18, 2018
Spanish to English translations [PRO]
Bus/Financial - Law: Taxation & Customs / Human resources - public
Spanish term or phrase: Regimen ficto
Titulo de articulo:

LOS DIVIDENDOS Y UTILIDADES EN EL SISTEMA TRIBUTARIO URUGUAYO Y LA RECIENTE INCORPORACIÓN DEL RÉGIMEN FICTO

SINOPSIS

En el presente trabajo se analiza el tratamiento tributario de los dividendos y utilidades en Uruguay, con el propósito de visualizar otras opciones que puedan contribuir a la mejora del sistema actual. A nuestro entender, la importancia del tema radica en que cuanto más complejo sea el sistema de determinación del monto imponible y liquidación del impuesto, mayor es la dificultad de fiscalización, y esos hechos redundan en el incentivo de incumplimiento para los contribuyentes y en una potencial pérdida de recaudación para la Administración Tributaria (en adelante AT).
Andre Dumoulin
Panama
Local time: 20:16
English translation:presumptive tax system
Explanation:
A method of tax ssessment
Tax Reform in Developing Countries - Page 15 - Google Books Result
https://books.google.com.ar/books?isbn=0822308983
Malcolm Gillis - 1989 - ‎Business & Economics
This tax was initially viewed as a model for similar levies in other ldcs, but has proved wanting where it has been tried. And, as discussed below, the presumptive tax in Uruguay today deviates sharply in structure and operation from that originally enacted. Uruguay was also the first — and, other than Bolivia (1986), ...
Selected response from:

patinba
Argentina
Local time: 22:16
Grading comment
Many thanks! I agree.
4 KudoZ points were awarded for this answer



Summary of answers provided
3 +2presumptive tax system
patinba


  

Answers


25 mins   confidence: Answerer confidence 3/5Answerer confidence 3/5 peer agreement (net): +2
presumptive tax system


Explanation:
A method of tax ssessment
Tax Reform in Developing Countries - Page 15 - Google Books Result
https://books.google.com.ar/books?isbn=0822308983
Malcolm Gillis - 1989 - ‎Business & Economics
This tax was initially viewed as a model for similar levies in other ldcs, but has proved wanting where it has been tried. And, as discussed below, the presumptive tax in Uruguay today deviates sharply in structure and operation from that originally enacted. Uruguay was also the first — and, other than Bolivia (1986), ...

patinba
Argentina
Local time: 22:16
Native speaker of: Native in EnglishEnglish
PRO pts in category: 251
Grading comment
Many thanks! I agree.

Peer comments on this answer (and responses from the answerer)
agree  neilmac: Interesting...
1 hr

agree  Paola Giardina
3 hrs
Login to enter a peer comment (or grade)



Login or register (free and only takes a few minutes) to participate in this question.

You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy.

KudoZ™ translation help

The KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases.


See also:
Term search
  • All of ProZ.com
  • Term search
  • Jobs
  • Forums
  • Multiple search