The myth of fiscal regressiveness in Honduras
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The myth of fiscal regressiveness in Honduras

Sophists were ancient Greek philosophers who, among other things, taught the art of the use of words. Their methods were not always entirely ethical, and it is said that they practiced the art of presenting the false as true. A sophism, therefore, is an argument that appears to be true, but which at bottom is…

Considerations on the annual fiscal year-end closing in El Salvador
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Considerations on the annual fiscal year-end closing in El Salvador

In El Salvador, the obtaining of income by the taxpayers in the fiscal year or tax period in question generates the obligation to pay Income Tax. The corresponding tax must be settled by means of a Sworn Statement (F-11), contained in a form prepared by the Directorate General of Internal Taxes, which must be filed…