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Huacho, Y., (2022). Configuración de un enfoque fiscal retributivo y su incidencia en la recaudación tributaria en el Perú [Universidad Andina del Cusco]. https://hdl.handle.net/20.500.12557/4750
Huacho, Y., Configuración de un enfoque fiscal retributivo y su incidencia en la recaudación tributaria en el Perú []. PE: Universidad Andina del Cusco; 2022. https://hdl.handle.net/20.500.12557/4750
@phdthesis{renati/1128652,
title = "Configuración de un enfoque fiscal retributivo y su incidencia en la recaudación tributaria en el Perú",
author = "Huacho Salas, Yuliani",
publisher = "Universidad Andina del Cusco",
year = "2022"
}
Title: Configuración de un enfoque fiscal retributivo y su incidencia en la recaudación tributaria en el Perú
Authors(s): Huacho Salas, Yuliani
Advisor(s): Ríos Mayorga, Julio Trinidad
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.00
Issue Date: 9-May-2022
Institution: Universidad Andina del Cusco
Abstract: La recaudación tributaria y la evasión fiscal constituyen para los Estados dos grandes temas
de interés; por un lado, está el desafío de lograr el incremento en la recaudación y disponer
de los recursos necesarios para la atención de sus fines y objetivos; y, por otro lado, está la
permanente lucha contra la evasión. Históricamente se ha demostrado que la coerción, las
acciones inductivas, la generación de riesgo y la promoción de cultura tributaria han
resultado insuficientes para incrementar la recaudación y luchar contra la evasión. En ese
entender, se considera importante explorar los aportes de las disciplinas del comportamiento
humano y su contribución en el cumplimiento fiscal; toda vez que los estudios económicos,
sociales y psicológicos sobre la conducta del ser humano señalan que este actúa movido por
beneficios o recompensas, que pueden ser de carácter económico, moral o social, como el
reconocimiento, por ejemplo. En ese sentido, resultaría conveniente plantear la correlación
entre el beneficio personal obtenido por parte del contribuyente por el pago de sus impuestos.
A esta correlación entre impuesto y beneficio personal se le ha denominado enfoque fiscal
retributivo, el cual, dentro de nuestro ordenamiento jurídico tributario, se considera que
estimularía el cumplimiento fiscal, incrementaría la recaudación tributaria y contribuiría en
la lucha contra la evasión; proponiéndose el diseño de la Contribución Independiente
Retributiva – CIR, Abono Retributivo Individual – ARI y el monotributo
cachorrero/payaquera, como figuras de enfoque fiscal retributivo.
Tax collection and tax evasion constitute two major issues of interest for the States. On the one hand, there is the challenge of achieving an increase in collection and having the necessary resources to attend to its aims and objectives. On the other hand, there is the permanent fight against evasion. Historically, it has been shown that coercion, inductive actions, the generation of risk and the promotion of a tax culture have been insufficient to increase collection and fight against evasion. Consequently, it is very important to explore the contributions of the human behavior disciplines and their contribution to tax compliance. Many economic, social and psychological studies on the human behavior say that he human behave motivated by benefits or rewards. This benefits or rewards can be economic, moral or social, like a social recognition for example. In this sense, it would be convenient to consider the correlation between the personal benefit by the taxpayer for the payment of their taxes. This correlation tax between and personal benefit has been called the remunerative tax approach. This the remunerative tax approach, in our tax legal system, it would stimulate tax compliance, increase tax collection and contribute to the fight against evasion. So then, I proposed to create tax figures such as: Contribución Independiente Retributiva – CIR, Abono Retributivo Individual – ARI y el monotributo cachorrero/payaquera
Tax collection and tax evasion constitute two major issues of interest for the States. On the one hand, there is the challenge of achieving an increase in collection and having the necessary resources to attend to its aims and objectives. On the other hand, there is the permanent fight against evasion. Historically, it has been shown that coercion, inductive actions, the generation of risk and the promotion of a tax culture have been insufficient to increase collection and fight against evasion. Consequently, it is very important to explore the contributions of the human behavior disciplines and their contribution to tax compliance. Many economic, social and psychological studies on the human behavior say that he human behave motivated by benefits or rewards. This benefits or rewards can be economic, moral or social, like a social recognition for example. In this sense, it would be convenient to consider the correlation between the personal benefit by the taxpayer for the payment of their taxes. This correlation tax between and personal benefit has been called the remunerative tax approach. This the remunerative tax approach, in our tax legal system, it would stimulate tax compliance, increase tax collection and contribute to the fight against evasion. So then, I proposed to create tax figures such as: Contribución Independiente Retributiva – CIR, Abono Retributivo Individual – ARI y el monotributo cachorrero/payaquera
Link to repository: https://hdl.handle.net/20.500.12557/4750
Discipline: Derecho
Grade or title grantor: Universidad Andina del Cusco. Escuela de Pos Grado
Grade or title: Doctor en Derecho
Juror: Díaz Torres, José Hildebrando; Castro Cuba Barineza, Isaac Enrique; Livia Robalino, Wilma Yecela; Salazar Mujica, Alan Felipe
Register date: 11-Jul-2022
This item is licensed under a Creative Commons License