{"id":2402,"date":"2022-09-28T14:15:38","date_gmt":"2022-09-28T14:15:38","guid":{"rendered":"https:\/\/www.addval.cl\/en\/?p=2402"},"modified":"2024-02-01T18:37:35","modified_gmt":"2024-02-01T18:37:35","slug":"cambio-de-paradigma-en-la-reforma-tributaria","status":"publish","type":"post","link":"https:\/\/www.addval.cl\/en\/2022\/09\/28\/cambio-de-paradigma-en-la-reforma-tributaria\/","title":{"rendered":"Columna: Cambio de paradigma en la Reforma Tributaria"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2402\" class=\"elementor elementor-2402\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-aa6b719 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"aa6b719\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8a5f639\" data-id=\"8a5f639\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e1dcec6 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"e1dcec6\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a55f386\" data-id=\"a55f386\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1bd6011 e-transform elementor-widget elementor-widget-thhf-post-image\" data-id=\"1bd6011\" data-element_type=\"widget\" data-settings=\"{&quot;_transform_scaleX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scaleX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scaleX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scaleY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scaleY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_scaleY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"thhf-post-image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t        <div class=\"hfe-post-image hfe-post-image-wrapper\">\n            <figure class=\"wp-caption\">\n        \n                    <img fetchpriority=\"high\" decoding=\"async\" width=\"1440\" height=\"420\" src=\"https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco.jpg\" class=\"attachment-th_img_xxl size-th_img_xxl wp-image-2413\" alt=\"\" srcset=\"https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco.jpg 1440w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-300x88.jpg 300w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-1024x299.jpg 1024w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-768x224.jpg 768w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-137x40.jpg 137w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-274x80.jpg 274w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-394x115.jpg 394w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-915x267.jpg 915w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-1240x362.jpg 1240w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-24x7.jpg 24w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-36x11.jpg 36w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/09\/interior-banco-48x14.jpg 48w\" sizes=\"(max-width: 1440px) 100vw, 1440px\" \/>                                                    <\/figure>\n        <\/div>\n        \t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-328ed41 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"328ed41\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-5299447\" data-id=\"5299447\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7840d4f elementor-widget elementor-widget-heading\" data-id=\"7840d4f\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Columna: Cambio de paradigma en la Reforma Tributaria<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-54dbbd3 elementor-widget elementor-widget-text-editor\" data-id=\"54dbbd3\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<p>A la luz de los categ\u00f3ricos resultados del plebiscito, era absolutamente razonable y esperable que el Gobierno diera una se\u00f1al de moderaci\u00f3n en su agenda. Y as\u00ed lo hizo cuando hace algunos d\u00edas, present\u00f3 las indicaciones a la Reforma Tributaria, que si bien van en un sentido correcto, est\u00e1n lejos de ser suficientes.<br \/><br \/>M\u00e1s all\u00e1 de comentar normas o indicaciones espec\u00edficas, la reflexi\u00f3n de fondo que debiesen hacer las autoridades es: \u00bfnecesitamos realmente una reforma tributaria enfocada en la recaudaci\u00f3n?, \u00bfo acaso no ser\u00e1 mejor una reforma tributaria cuyo foco sea derechamente fomentar la inversi\u00f3n y el crecimiento econ\u00f3mico?<br \/><br \/>La pregunta cobra validez despu\u00e9s de la votaci\u00f3n del pasado 4 de septiembre, e implica un cambio de paradigma, fundado en que el pa\u00eds fue claro en decir que quiere cambios sociales, pero antes, que necesitan que se les garantice la estabilidad social, la seguridad en las calles y el progreso econ\u00f3mico, en momentos en que la desaceleraci\u00f3n y la inflaci\u00f3n est\u00e1n causando estragos en la vida cotidiana de las personas, quienes tienen problemas incluso para llevar comida a sus casas por los excesivos precios y el poco poder adquisitivo.<br \/><br \/>\u00bfCu\u00e1l podr\u00eda ser la primera se\u00f1al? Sin dudas, replantear la desintegraci\u00f3n del sistema es clave, pues vuelve a complejizar un \u00e1rea que ha sufrido varias modificaciones durante los \u00faltimos a\u00f1os, as\u00ed como reformular de verdad el impuesto al patrimonio e impedir una fuga de capitales, especialmente si consideramos que el\u00a0<i>Banco Central<\/i>\u00a0ya proyect\u00f3 una posible recesi\u00f3n econ\u00f3mica para 2023.<\/p>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-e6410f0\" data-id=\"e6410f0\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-02a97e1 elementor-widget elementor-widget-image\" data-id=\"02a97e1\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"150\" height=\"150\" src=\"https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-150x150.png\" class=\"attachment-thumbnail size-thumbnail wp-image-936\" alt=\"\" srcset=\"https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-150x150.png 150w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-300x298.png 300w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-1024x1017.png 1024w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-768x763.png 768w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-40x40.png 40w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-81x80.png 81w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-394x394.png 394w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-305x303.png 305w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-605x605.png 605w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-705x700.png 705w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-956x950.png 956w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler-1087x1080.png 1087w, https:\/\/www.addval.cl\/en\/wp-content\/uploads\/2022\/06\/erick-kessler.png 1192w\" sizes=\"(max-width: 150px) 100vw, 150px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-75fd859 elementor-widget elementor-widget-text-editor\" data-id=\"75fd859\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<h2 style=\"text-align: center;\">Erick Kessler<\/h2><p>Experto tributario con estudios avanzados en Reforma Tributaria. M\u00e1s de 10 a\u00f1os de experiencia en outsourcing contable, Due Diligence, auditorias tributarias y cumplimiento tributario a empresas de diversas industrias. Tales como: sociedades de inversi\u00f3n, inmobiliarias, desarrollo tecnol\u00f3gico, automotrices, entre otras. T\u00edtulo Contador Auditor, Universidad Central de Chile. Diplomado en Gesti\u00f3n Tributaria, Thomson Reuters Impuesto Adicional y Convenios para evitar doble tributaci\u00f3n, Thomson Reuters<\/p><div id=\"pip-toast\">\u00a0<\/div><div id=\"pip-toast\">\u00a0<\/div><div id=\"pip-toast\">\u00a0<\/div>\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f655eb elementor-align-center elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"6f655eb\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.linkedin.com\/in\/erick-kessler-6562a4130\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"fab fa-linkedin-in\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver perfil de LinkedIn<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5756275 elementor-align-center elementor-widget__width-inherit elementor-widget elementor-widget-button\" data-id=\"5756275\" data-element_type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/webservice.nexnews.cl\/internal\/view.php?k=a1ef1f7bcb3b90078943b829f0eac74a3a9493f911649cdc22ded3b34c4cb84c8286b8a736290be5fa8d9b1d53be4998\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"far fa-eye\"><\/i>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Ver Art\u00edculo Original<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Columna: Cambio de paradigma en la Reforma Tributaria A la luz de los &hellip; <a href=\"https:\/\/www.addval.cl\/en\/2022\/09\/28\/cambio-de-paradigma-en-la-reforma-tributaria\/\">Read More<\/a><\/p>\n","protected":false},"author":2,"featured_media":2413,"comment_status":"closed","ping_status":"open","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[28],"tags":[],"class_list":["post-2402","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-es"],"_links":{"self":[{"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/posts\/2402","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/comments?post=2402"}],"version-history":[{"count":11,"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/posts\/2402\/revisions"}],"predecessor-version":[{"id":4789,"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/posts\/2402\/revisions\/4789"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/media\/2413"}],"wp:attachment":[{"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/media?parent=2402"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/categories?post=2402"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.addval.cl\/en\/wp-json\/wp\/v2\/tags?post=2402"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}