Foundations and Guidelines of a current Tax Code
The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance...
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| Tipo de documento: | artigo |
| Estado: | Versão publicada |
| Data de publicação: | 2016 |
| País: | Perú |
| Recursos: | Pontificia Universidad Católica del Perú |
| Repositório: | Revistas - Pontificia Universidad Católica del Perú |
| Idioma: | espanhol |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/16544 |
| Acesso em linha: | http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/16544 |
| Access Level: | Acceso aberto |
| Palavra-chave: | Tax Code Reform State Tax Law Código Tributario Reforma Estado Derecho Tributario |
| Resumo: | The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law. |
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