THE PERUVIAN TAX SYSTEM AND ITS PENDING RESTRUCTURING
The tax system suffers from several defects in substance and form. We need a comprehensive rethinking, enabling a broad universe of taxpayers, easy understanding, compliance and control. Must be based on clarity, accuracy, fairness and justice.
| Author: | |
|---|---|
| Format: | article |
| Status: | Published version |
| Publication Date: | 2009 |
| Country: | Perú |
| Institution: | Universidad Nacional Mayor de San Marcos |
| Repository: | Revistas - Universidad Nacional Mayor de San Marcos |
| Language: | Spanish |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/5203 |
| Online Access: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/5203 |
| Access Level: | Open access |
| Keyword: | Unidad Impositiva Tributaria (UIT) afectos base imponible. |
| Summary: | The tax system suffers from several defects in substance and form. We need a comprehensive rethinking, enabling a broad universe of taxpayers, easy understanding, compliance and control. Must be based on clarity, accuracy, fairness and justice. |
|---|