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.
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| Tipo de recurso: | artículo |
| Estado: | Versión publicada |
| Fecha de publicación: | 2009 |
| País: | Perú |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revistas - Universidad Nacional Mayor de San Marcos |
| Idioma: | español |
| OAI Identifier: | oai:revistasinvestigacion.unmsm.edu.pe:article/5203 |
| Acceso en línea: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/5203 |
| Access Level: | acceso abierto |
| Palabra clave: | Unidad Impositiva Tributaria (UIT) afectos base imponible. |
| Sumario: | 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. |
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