Template-Type: ReDIF-Article 1.0
Author-Name: Germán Rodolfo Pinto Perry
Author-Workplace-Name: Facultad de Administración y Economía. Universidad de Santiago de Chile. Chile.
Title: Beneficio tributario de donaciones realizadas a universidades e institutos profesionales en Chile
Abstract: This  investigation  analyses  the  effect  on  the  distribution  of  monetary  resources  that  the  Taxpayers  of  the  First  Category  Income  Tax  who  make  donations  to  universities  and  higher  education institutions have to face, according to article 69 of Law 18.681. The latter provision, considered as a "tax benefit", grants a credit of 50% of the donated amount, considering the other 50% as an accepted expense if it complies with the requirements of paragraph 7 of article 31 of the Income Tax Law. The main objective is to determine the effect of such benefit on the flow and reflect on the effectiveness of the resources generated in the Fiscal Year 2018 Tax Operation.Qualitative  research  was  carried  out  to  analyse  the  dispositions  of  the  above-mentioned  Law  through a tax microsimulation process based on the generic data of the taxpayers who made the donations to illustrate the effects obtained. Subsequently, a numerical exercise was determined, which specified the result of applying the provision, to analyse later the general figures that the Internal Revenue Service reported on the Fiscal Year 2018 Tax Operation statements. As a result, the net social flow was $12,750 MM, understood as the total of resources that were applied  to  higher  education  institutions  as  donations  (qualitative  assessment).  It  was  also  determined that the provision under study is not a benefit but a "prize" that the legislator grants to the taxpayers who make donations for altruistic reasons. 
Classification-JEL: H23
Keywords: tax incentive, donations, tax microsimulation.
Journal: Proyecciones
Pages: 31-39
Issue: 14
Number: 5
Year: 2020
Month: January-December
DOI:https://doi.org/10.24215/26185474e011
File-URL: https://revistas.unlp.edu.ar/proyecciones/article/view/10473
File-Format: Application/pdf
Handle: RePEc:lap:proyec:13