出版社：Conferencia Academica Permanente de Investigacion Contable
摘要：The paperwork describes the current situation, of the antievasive procedure contained in the Statutory order N ° 824 on tax
to the revenue and its application. Principal questions of this work are: what is the importance of the antievasive procedure
for our country?, does good legislative techniques exist in Chile?, which are the principal procedures contained in the law of
the revenue?, Which might be other antievasive applicable procedures in the profit tax in our country? There is checked the
current situation of the antievasive procedure in Chile, its importance, seeking to know the current situation that affects the
contributors, the tax is analyzed to the revenue and the alternatives that have to continue with the tax evasion, managing to
identify new antievasive measures.
