ESTRATEGIA EXEGETICA DE LAS LEYES FISCALES EN LA LICENCIATURA DE CONTADURIA
This paper shows that the interpretation of tax laws is very difficult, complex and confusing; Students, interns and professionals of the improperly enforcing the tax provisions, misleading them in their application, leading to taxpayers liable for the payment of contributions high fines, updates, s...
| Authors: | , , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2009 |
| Country: | México |
| Institution: | Universidad Autónoma de Nayarit |
| Repository: | Repositorio Institucional Aramara de la UAN |
| Language: | Spanish |
| OAI Identifier: | oai:dspace.uan.mx:123456789/279 |
| Online Access: | http://dspace.uan.mx:8080/jspui/handle/123456789/279 |
| Access Level: | Open access |
| Keyword: | Estrategia Exegética Leyes Fiscales CONTABILIDAD ECONÓMICA [5303] |
| Summary: | This paper shows that the interpretation of tax laws is very difficult, complex and confusing; Students, interns and professionals of the improperly enforcing the tax provisions, misleading them in their application, leading to taxpayers liable for the payment of contributions high fines, updates, surcharges and enforcement costs that at one point have consequences of administrative, financial, legal and definitive closure of companies required to comply With the tax provisions. There are well-defined difficulties for the students of the accounting career, being the main focus of teachers to solve them and make future professionals have fewer problems with the tax authorities in complying with tax obligations. It is indisputable that the programs currently being carried out in the laws contain didactic techniques that help to arrive at the correct understanding in the theoretical and practical terrain of the tax provisions. The current situation of accounting students reflects that most believe they do not have the interpretative capacity of contributions due to lack of work experience, as well as the as well as identifying reading and analysis as the main elements Of tax interpretation. Proposals are included in this paper to reduce Interpretation of the tax provisions such as: Basic rules for the study of Tax laws, Q & A, and an Integrator Case for a company. |
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