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Guevara, A., (2024). Controversias de las acciones inductivas como procedimiento administrativo tributario [Universidad Católica Santo Toribio de Mogrovejo]. http://hdl.handle.net/20.500.12423/7859
Guevara, A., Controversias de las acciones inductivas como procedimiento administrativo tributario []. PE: Universidad Católica Santo Toribio de Mogrovejo; 2024. http://hdl.handle.net/20.500.12423/7859
@mastersthesis{renati/1106952,
title = "Controversias de las acciones inductivas como procedimiento administrativo tributario",
author = "Guevara Soriano, Alejandro Rogelio",
publisher = "Universidad Católica Santo Toribio de Mogrovejo",
year = "2024"
}
Title: Controversias de las acciones inductivas como procedimiento administrativo tributario
Authors(s): Guevara Soriano, Alejandro Rogelio
Advisor(s): Carbonel Mendoza, Jannier Leopoldo
Keywords: Acciones inductivas, procedimiento administrativo, seguridad jurídica; Derecho tributario, protección de los contribuyentes, Estado de derecho; Perú, administración tributaria, reforma tributaria; Inductive actions, administrative procedure, legal certainty; Tax law, taxpayer protection, rule of law; Peru, tax administration, tax reform
OCDE field: http://purl.org/pe-repo/ocde/ford#5.09.00
Issue Date: 2024
Institution: Universidad Católica Santo Toribio de Mogrovejo
Abstract: La presente investigación tuvo por objetivo principal analizar las potenciales afectaciones en los administrados referente a las acciones inductivas generadas por la administración tributaria dentro de las múltiples facultades que la misma posee. Así mismo el presente tema abordo la problemática sobre las acciones inductivas como procedimiento administrativo tributario y la falta de un manual de procedimientos que pueda regular su accionar. También se analizó las controversias de este tipo de procedimiento sin un reglamento específico que lo respalde y que minimice el riesgo ante una posible vulneración de los derechos de los administrados. La presente tesis tuvo un enfoque cualitativo, debido a que se basó en el estudio de leyes, normas y procedimientos que incidieron en el desarrollo de la misma, también se emplearon opiniones de expertos que ayudaron a obtener un mejor criterio para el análisis de la problemática y desarrollo de los objetivos. Se concluyó que las acciones inductivas de la administración, son mencionadas en el art. 62 del Código Tributario pero de manera general, en ese sentido, dichas acciones no cuentan actualmente con un reglamento de procedimientos que pueda respaldar su accionar, lo que tiende a generar inseguridad jurídica en los administrados; debido que al no
contar con un reglamento específico que detalle las etapas en el proceso de dichas acciones, el riesgo de una vulneración a los derechos de los contribuyentes es mayor.
The main objective of this research was to analyze the potential effects on the taxpayers regarding the inductive actions generated by the tax administration within the multiple powers that it possesses. Likewise, this topic addresses the problem of inductive actions as a tax administrative procedure and the lack of a procedures manual that can regulate their actions. The controversies of this type of procedure without a specific regulation that supports it and that minimizes the risk of a possible violation of the rights of those administered was also analyzed. This thesis had a qualitative approach, because it was based on the study of laws, regulations and procedures that influenced its development. Expert opinions were also used to help obtain better criteria for the analysis of the problem. and development of objectives. It was concluded that the inductive actions of the administration are mentioned in art. 62 of the Tax Code but in general, in that sense, these actions do not currently have a procedural regulation that can support their actions, which tends to generate legal uncertainty in those administered; Because there is no specific regulation that details the stages in the process of said actions, the risk of a violation of taxpayer rights is greater.
The main objective of this research was to analyze the potential effects on the taxpayers regarding the inductive actions generated by the tax administration within the multiple powers that it possesses. Likewise, this topic addresses the problem of inductive actions as a tax administrative procedure and the lack of a procedures manual that can regulate their actions. The controversies of this type of procedure without a specific regulation that supports it and that minimizes the risk of a possible violation of the rights of those administered was also analyzed. This thesis had a qualitative approach, because it was based on the study of laws, regulations and procedures that influenced its development. Expert opinions were also used to help obtain better criteria for the analysis of the problem. and development of objectives. It was concluded that the inductive actions of the administration are mentioned in art. 62 of the Tax Code but in general, in that sense, these actions do not currently have a procedural regulation that can support their actions, which tends to generate legal uncertainty in those administered; Because there is no specific regulation that details the stages in the process of said actions, the risk of a violation of taxpayer rights is greater.
Link to repository: http://hdl.handle.net/20.500.12423/7859
Discipline: Tributación y Fiscalidad Internacional
Grade or title grantor: Universidad Católica Santo Toribio de Mogrovejo. Escuela de Postgrado
Grade or title: Maestro en Tributación y Fiscalidad Internacional
Juror: Olivos Campos, Carlos Alberto; Beltrán Portilla, Flor de María; Carbonel Mendoza, Jannier Leopoldo
Register date: 12-Nov-2024
This item is licensed under a Creative Commons License