Resumen

ROJAS CARRASCO, Oscar Alfredo; HERRERA CIUDAD, Fernando Alejandro  y  GONZALEZ GONZALEZ, Albino Enzon. Main Impact of Tax Reform in Chile. Vis. futuro [online]. 2019, vol.23, n.2. ISSN 1668-8708.

The purpose of this study is to analyze the tax reform and the tax change of the income tax, given that any reform to a tax system brings about distributional effects in society.  Within the agenda of the newly assumed government, is tax reform as a measure to increase tax revenues, which aims to achieve, according to the draft law, four objectives: Increase the tax burden to finance, with permanent income, the ongoing expenses of the educational reform which is to be taken, other policies in the field of social protection and the current structural deficit in the fiscal accounts; Advance in Tax Equity, improving the distribution of income; Introduce new and more efficient mechanisms of incentives for savings and investment; Ensure that it is paid as appropriate in accordance with the laws, progress in measures to reduce tax evasion and avoidance. The collection goal of all the measures of the Tax Reform will be 3% of GDP. This goal is decomposed into 2.5% of GDP from changes in the tax structure and 0.5% of GDP from measures that reduce evasion and avoidance, the estimated figure to be collected is US $ 8,200,000,000.

Palabras clave : Tax Reform; Law 600; Income Tax; Small Business.