Propuesta de un marco fiscal propio del trabajo autónomo

Abstract

With the adoption of the Statute of the Autonomous Labor is highlighted in our country the figure of the individual entrepreneur through the provision that makes this businessman, comes the concept of self-employment as a reality that will have expansive force in all legal orders. Taxation the statute does not address a specific tax, only mandate to the authorities so that an appropriate fiscal policy to promote self-employment. But our country must address a fiscal framework for self-employment, promoting and encouraging the activities of these selfemployed through the establishment of tax benefits.