The laws concerning income tax existing in our country prior to the dictation of our current “Law n° 3.966 (“Income Tax Law”) are analysed. The analys is distinguishes several steps in teh evolution of said tax, as well as different sources of it.
Keywords:
Income, Income Tax, Income Tax Law (Law n° 3.966), Income Laws, Sources of Income Tax
Cattaneo Escobar, I. (2011). Legal nature of the rules on income tax in the Republic, previus to the Act 3.996. Revista Chilena De Historia Del Derecho, (23), Pág. 193–200. https://doi.org/10.5354/rchd.v0i23.30638
