Impacto de la Ley 20.780 impositiva de la reforma tributaria, implementada en Chile en 2014

Abstract

In the company that is just beginning its operations, the tax regime is one of the determining economic aspects when starting a project, it determines the conditions of each industry and the economy of each country. In Chile, Tax modifications are not common, they represent important milestones that mark a before and after in the country's economic development, either by the way it affects each institution, or by how the Chilean economic market is perceived and by Foreign investment. The main objective of this study is to measure the quantitative and qualitative impact of the new tax law of the Tax Reform Law 20,780, implemented in Chile in 2014. Affecting the growth of the Gross Domestic Product of Chile and the yields in the index of Selective prices of the Shares, as well as affecting some sectors of the industry and consequently generating a lower tax collection during the implementation of the aforementioned reform, being useful and important information to consider in the development and implementation of future projects related to the issue of tax policies in the country. Despite the above, the tax discussion is going to be an issue that will be discussed again, considering the effects of the pandemic by covid-19 that has affected the whole world and especially Chile, with the tax issue being a foundation pillar at the time of economic recovery in our country.