Clasificación de los Tributos: Impuestos, Tasas y Contribuciones Especiales
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Los tributos son prestaciones económicas obligatorias que el Estado exige a los ciudadanos y empresas para financiar el gasto público y satisfacer necesidades colectivas como educación, salud, seguridad e infraestructura. En Guatemala, la administración y recaudación de tributos está a cargo de la Superintendencia de Administración Tributaria
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Walter Orlando Benitez
Guatemala
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