Tax day - the day when income tax returns are filed in the United States of America and in the Republic of Argentina
DOI:
https://doi.org/10.24215/25916386e047Keywords:
Tax Day, tax returns filed, direct taxes, income taxAbstract
In the United States of America there is an event of significant importance when income tax returns are filed before the I.R.S known as tax day. In our country there is the same tax event for the same type of tax, however, the significance of the deadline to file income tax returns does not share the same characteristics. From the analysis of the tax day, its origins, characteristics as well as its differences and similarities with the Argentine Law; this paper will intend to explain why it is so important in America.
Downloads
References
Amadeo, K. (2019). Tax freedom day and what it means to you. Recuperado de https://www.thebalance.com/what-is-tax-freedom-day-3306327 [Fecha de consulta: abril 2019].
Berenson, W. M. (2003). Tritubación y Federalismo en los Estados Unidos de América: un Esquema. Barcelona: Oas General Secretariat.
Center on Budget and Policy Priorities (2019). Policy basics: where do our federal tax dollars go? Recuperado de http://www.cbpp.org/cms/index.cfm?fa=view&id=1258 [Fecha de consulta: enero 2019].
Center on Budget and Policy Priorities (2019). Policy basics: where do federal tax revenues come from? Recuperado de https://www.cbpp.org/research/federal-tax/policy-basics-where-do-federal-tax-revenues-come-from
Departamento del Tesoro de los Estados Unidos de América. Historia de I.R.S. Recuperado de http://www.allgov.com/departments/department-of-the-treasury/internal-revenue-service-irs?agencyid=7262
Fishkin, J. R.; Forbath, W. E. y Jensen, E. M. The Sixteenth Amendment. Recuperado de https://constitutioncenter.org/interactive-constitution/amendments/amendment-xvi
García Vizcaino, C. (2012). Derecho Tributario. Buenos Aires: Abeledo Perrot.
Giuliani Fonrouge, C. (2011). Derecho Financiero. Buenos Aires: La Ley.
I.R.S. History timeline. Recuperado de https://www.irs.gov/irs-history-timeline
I.R.S. (2019). Form 4868: Application for automatic extension for time to file U.S. individual income tax return. Recuperado de http://www.irs.gov/pub/irs-pdf/f4868.pdf.
Jarach, D. (1992). Finanzas Públicas y Derecho Tributario. Buenos Aires: Ediciones Cangallo.
Sung, J. F. (2002). Why is Tax Day april 15? Recuperado de http://money.cnn.com/magazines/fortune/fortune_archive/2002/04/15/321414/index.htm
Tax History Museum. 1866-1900: Reconstruction to the Spanish-American war. Recuperado de http://www.taxhistory.org/www/website.nsf/Web/THM1866?OpenDocument
Tax History Museum. 1901-1932: The income tax arrives. Recuperado de http://www.taxhistory.org/www/website.nsf/Web/THM1901?OpenDocument
Terrel E. (comp.) (2012). History of the US income tax. Estados Unidos: Biblioteca del Congreso de los Estados Unidos. Recuperado de https://www.loc.gov/rr/business/hottopic/irs_history.html.
Jurisprudencia
Suprema Corte de los Estados Unidos de América, Pollock c/ Farmers’ Loan & Trust Co., 08/04/1895. La Ley online: AR/JUR/3/1895.
Suprema Corte de los Estados Unidos de América. Recuperado de https://supreme.justia.com/cases/federal/us
Downloads
Published
How to Cite
Issue
Section
License
Esta licencia no permite la generación de obras derivadas ni hacer un uso comercial de la obra original, es decir, sólo son posibles los usos y finalidades que no tengan carácter comercial.