Tax day - the day when income tax returns are filed in the United States of America and in the Republic of Argentina

Authors

  • Mónica Bariggi Facultad de Ciencias Jurídicas y Sociales, Universidad Nacional de La Plata, UNLP.

DOI:

https://doi.org/10.24215/25916386e047

Keywords:

Tax Day, tax returns filed, direct taxes, income tax

Abstract

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.

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Author Biography

Mónica Bariggi , Facultad de Ciencias Jurídicas y Sociales, Universidad Nacional de La Plata, UNLP.

Interim Assistant Professor of Finance and Financial Law Chair 3, Faculty of Legal and Social Sciences, National University of La Plata, UNLP.

References

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Jurisprudencia

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Published

2020-12-27

How to Cite

Bariggi , M. . (2020). Tax day - the day when income tax returns are filed in the United States of America and in the Republic of Argentina. Anales De La Facultad De Ciencias Juridicas Y Sociales De La Universidad Nacional De La Plata, 17(50), 047. https://doi.org/10.24215/25916386e047

Issue

Section

Derecho Financiero