Revista de la Facultad de Derecho Nro. 71 | Universidad Cat\u00f3lica Andr\u00e9s Bello, 2018<\/p>\n
La\u00a0 reforma\u00a0 parcial,\u00a0 v\u00eda\u00a0 legislaci\u00f3n\u00a0 delegada,\u00a0 de\u00a0 las\u00a0 reglas\u00a0 que\u00a0 disciplinan\u00a0 el\u00a0 elemento\u00a0 temporal\u00a0 de\u00a0 los\u00a0 ingresos,\u00a0 costos\u00a0 y\u00a0 gastos\u00a0 relevantes\u00a0 para\u00a0 la\u00a0 determinaci\u00f3n\u00a0 del\u00a0 enriquecimiento\u00a0 neto\u00a0 gravable\u00a0 con\u00a0 el\u00a0 impuesto\u00a0 sobre\u00a0 la\u00a0 renta\u00a0 es\u00a0 inconstitucional\u00a0 e\u00a0 irracional,\u00a0 en\u00a0 tanto\u00a0 pretende\u00a0 \u2013sin\u00a0 lograrlo-\u00a0 incrementar\u00a0 la\u00a0 recaudaci\u00f3n\u00a0 fiscal,\u00a0 afectando\u00a0 indebidamente\u00a0 a\u00a0 los\u00a0 principios\u00a0 fundamentales\u00a0 de\u00a0 comodidad\u00a0 de\u00a0 la\u00a0 imposici\u00f3n,\u00a0 tributaci\u00f3n\u00a0 conforme\u00a0 con\u00a0 la\u00a0 capacidad\u00a0 contributiva,\u00a0 preservaci\u00f3n\u00a0 de\u00a0 la\u00a0 fuente\u00a0 productora\u00a0 de\u00a0 renta\u00a0 y\u00a0 eficiencia\u00a0 recaudatoria,\u00a0 a\u00a0 trav\u00e9s\u00a0 del\u00a0 desconocimiento\u00a0 del\u00a0 car\u00e1cter\u00a0 jur\u00eddico\u00a0 y\u00a0 econ\u00f3mico\u00a0 del\u00a0 concepto\u00a0 de\u00a0 disponibilidad\u00a0 de\u00a0 la\u00a0 renta.<\/p>\nDownload<\/a>\n