La compensación de contribuciones a partir de 2019

José Luis BÁRCENAS-PUENTE, Sandra Ivette GARCÍA-PICHARDO, José Alfredo Ibarra-Ruíz
{"title":"La compensación de contribuciones a partir de 2019","authors":"José Luis BÁRCENAS-PUENTE, Sandra Ivette GARCÍA-PICHARDO, José Alfredo Ibarra-Ruíz","doi":"10.35429/jla.2019.8.3.1.12","DOIUrl":null,"url":null,"abstract":"This material seeks to expose critically the restrictions for 2019 compensation for contributions. To do so, is a technical analysis of the reform included in the law of Federation income for this year and its comparative textual with article 23 of the Fiscal Code of the Federation as it was known until 2018 and today yet, as well as the reform proposals driven by some political groups; using a method deductive and documentary which describes the compensation and the accreditation of contributions from its semantic and legal nature, the motivations of the legislator to make changes in this area and the implications of it done at a different from the own Fiscal Code of the Federation law. The topic addressed in this way, aims to contribute to the fiscal doctrine, nurturing of more contemporary aspects to and glimpsing the tendency which expected the rest of this administration in terms of fundraising of contributions.","PeriodicalId":274221,"journal":{"name":"Revista de Aplicaciones del Derecho","volume":"43 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2019-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Revista de Aplicaciones del Derecho","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.35429/jla.2019.8.3.1.12","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0

Abstract

This material seeks to expose critically the restrictions for 2019 compensation for contributions. To do so, is a technical analysis of the reform included in the law of Federation income for this year and its comparative textual with article 23 of the Fiscal Code of the Federation as it was known until 2018 and today yet, as well as the reform proposals driven by some political groups; using a method deductive and documentary which describes the compensation and the accreditation of contributions from its semantic and legal nature, the motivations of the legislator to make changes in this area and the implications of it done at a different from the own Fiscal Code of the Federation law. The topic addressed in this way, aims to contribute to the fiscal doctrine, nurturing of more contemporary aspects to and glimpsing the tendency which expected the rest of this administration in terms of fundraising of contributions.
2019年起的捐款补偿
本材料旨在批判性地揭露2019年捐款补偿的限制。要做到这一点,是对今年联邦收入法中包含的改革的技术分析,以及它与联邦财政法典第23条的比较文本,直到2018年和今天,以及一些政治团体推动的改革建议;使用一种演绎和记录的方法,从语义和法律性质描述补偿和捐款的认可,立法者在这一领域作出改变的动机,以及不同于自己的联邦法律的财政法典所产生的影响。以这种方式讨论的主题旨在为财政学说做出贡献,培养更现代的方面,并瞥见在筹款方面期望本届政府其他部门的趋势。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
求助全文
约1分钟内获得全文 求助全文
来源期刊
自引率
0.00%
发文量
0
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
确定
请完成安全验证×
copy
已复制链接
快去分享给好友吧!
我知道了
右上角分享
点击右上角分享
0
联系我们:info@booksci.cn Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。 Copyright © 2023 布克学术 All rights reserved.
京ICP备2023020795号-1
ghs 京公网安备 11010802042870号
Book学术文献互助
Book学术文献互助群
群 号:604180095
Book学术官方微信