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Guatemala by ScribdTranslations is a document available to read on EtoBox.
The tax system of Guatemala is composed of the set of laws that regulate the fiscal sphere and the relationships between the State and taxpayers. It is characterized by being made up of rules issued by the bodies with normative power according to the Constitution, and by having an elastic structure that articulates its components in a coordinated manner following principles such as normative hierarchy. The tax system is also distinguished by having methods to renew its rules and detect errors, being closed
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