Income tax: inflation adjustment for companies

Authors

DOI:

https://doi.org/10.37767/3008-8216(2023)008

Keywords:

Proposals, Monetary correction, Adjustment, Inflation, Income tax, Taxation

Abstract

This paper analyzes income tax inflation adjustment in force, describing its evolution, regulations, controversial cases and current application for companies in Argentina. Finally, our proposals are made for the improvement of the mechanism towards the future.

Author Biography

  • Esteban Fada

    Esteban Fada. Contador Público. Socio de Estudio Fada Contadores Públicos. 

Published

2023-12-26

Issue

Vol. 1 No. 1 (2023): Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría

Section

Tributarios

How to Cite

Fada, E. (2023). Income tax: inflation adjustment for companies. Revista De Estudio De Derecho Tributario, Contabilidad Y Auditoría │Universidad Blas Pascal, 1(1), 119-129. https://doi.org/10.37767/3008-8216(2023)008