Citas bibligráficas
Goicochea, G., (2024). Planificación fiscal, norma anti elusiva general y su incidencia en el principio de autonomía de la voluntad [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7674
Goicochea, G., Planificación fiscal, norma anti elusiva general y su incidencia en el principio de autonomía de la voluntad []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7674
@mastersthesis{renati/1106767,
title = "Planificación fiscal, norma anti elusiva general y su incidencia en el principio de autonomía de la voluntad",
author = "Goicochea Jimenez, Gustavo",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
Citizens, by virtue of the principle of autonomy of will, have the right to self-regulate their relationships, as well as celebrate the legal acts necessary to satisfy their interests within the provisions of the legal system. In Tax matters, this principle can be expressed through tax planning, through which taxpayers choose the legal mechanism to structure and develop economic activity, select the tax strategy that grants them the most benefits, in order to obtain tax advantage and savings. fiscal. In this regard, the State has provided for Rule XVI in the Tax Code, called the general anti-avoidance rule that attempts to regulate tax avoidance and fraud practices. In this sense, this investigation seeks to determine whether the general anti avoidance rule violates the principle of autonomy of will in the framework of tax planning. It was concluded that the principle of autonomy of will is not violated by the general anti avoidance rule, since Rule XVI only constitutes a regulation limit established in the Law that attempts to correct fraudulent tax practices carried out in economic reality.
Este ítem está sujeto a una licencia Creative Commons Licencia Creative Commons