Reformas contributivas en Puerto Rico : (Registro nro. 298028)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02515 a2200313 4500 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20221221062801.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 120830t2022 pr ad||gr|||| 00| 0 spa d |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781625375568 |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EVLG |
| Language of cataloging | spa |
| Description conventions | rda |
| Transcribing agency | ost |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | spa |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HJ4676 |
| Item number | .G373 2022 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | García López, José G. |
| 9 (RLIN) | 100685 |
| Relator term | author |
| 245 10 - TITLE STATEMENT | |
| Title | Reformas contributivas en Puerto Rico : |
| Remainder of title | trasfondo, impacto y alcance 1898-2020 / |
| Statement of responsibility, etc. | José G. García López. |
| 264 #4 - | |
| Place of production, publication, distribution, manufacture | Hato Rey, Puerto Rico : |
| Name of producer, publisher, distributor, manufacturer | Publicaciones Puertorriqueñas, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 189 pages : |
| Other physical details | illustrations, charts ; |
| Dimensions | 23 cm. |
| 336 ## - CONTENT TYPE | |
| Source | rdacontent |
| Content type code | txt |
| Content type term | text |
| 337 ## - MEDIA TYPE | |
| Source | rdamedia |
| Media type code | n |
| Media type term | unmediated |
| 338 ## - CARRIER TYPE | |
| Source | rdacarrier |
| Carrier type code | nc |
| Carrier type term | volume |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references (pages 178-189). |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Introducción -- 1. Principios de tributación y reflexiones -- 2. Trasfondo histórico del sistema tributario, 1898-1974 -- 3. Reformas contributivas: 1975-2000 -- 4. La eliminación de la Sección 936 -- 5. Propuestas y reformas tributarias del siglo XXI -- 6. Análisis comparativo de las reformas contributivas 1975, 1987, 1994 y 2011 -- 7. Conclusiones y recomendaciones -- Anejo I --Anejo II -- Referencias. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | En este libro se discuten los cimientos de nuestro sistema tributario en el siglo XIX y su evolución durante los siglos XX y XXI. Como objetivo principal se demuestra si las últimas reformas contributivas realizadas han cumplido con los principios de tributación esbozados por la teoría de finanzas públicas. A estos efectos se realizó un análisis de las reformas contributivas del 1975, 1987, 1994, 2006 y 2011. Se evaluó cada una de estas reformas conforme a los principios de tributación: recaudación fiscal, equidad, simplificación y administración de los impuestos. Además, se analiza el impacto que ha tenido la política contributiva del Gobierno de Estados Unidos, particularmente la Sección 936 del Código de Rentas Internas Federal en términos macroeconómicos sobre Puerto Rico. Al final se incluye una serie de recomendaciones específicas dirigidas a atender que se logren los objetivos tributarios y mejorar la estructura impositiva. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Income tax |
| Geographic subdivision | Puerto Rico |
| General subdivision | History |
| 9 (RLIN) | 114259 |
| 9 (RLIN) | 96508 |
| Topical term or geographic name entry element | Finance, Public |
| Geographic subdivision | Puerto Rico |
| General subdivision | History |
| 9 (RLIN) | 177091 |
| Topical term or geographic name entry element | Taxation |
| Geographic subdivision | Puerto Rico |
| General subdivision | History |
| 9 (RLIN) | 177060 |
| Topical term or geographic name entry element | Tax administration and procedure |
| Geographic subdivision | Puerto Rico |
| 9 (RLIN) | 96764 |
| Topical term or geographic name entry element | Fiscal policy |
| Geographic subdivision | Puerto Rico |
| 942 ## - | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Libro |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Biblioteca de Mayagüez | Biblioteca de Mayagüez | Sala de Referencia mb | 28/03/2022 | 78 | 33.00 | HJ4676 .G373 2022 | 50000003282513 | 28/03/2022 | c. 1 | 33.00 | 28/03/2022 | Libro |