Análisis del impuesto a la salida de divisas y sus diferentes reformas tributarias

Abstract

The current investigation carries out an analysis of the Departure Tax Exchange (ISD) and its main tax reforms which allow us to know how this tax has evolved since it was created up to the present days. The changes, which have been made to the tax, find to control the outflow of capitals to foreign countries, to avoid the tax evasion and the tax avoidance, which affect the economy in our country. We believe it is necessary the development of this investigation since the frequent variations have affected its enforcement, setting up problems and doubts in the taxpayers when putting into practice this tax. Our research will be focused in the analysis of the regulation that rules the Departure Tax Exchange (ISD) and the impact that it has had in some economic sectors.