Bibliographic citations
Ríos, L., (2022). Las causales del ingreso como recaudación en el sistema de detracciones y su correcta aplicación a la luz de los principios constitucionales tributarios [Universidad de Lima]. https://hdl.handle.net/20.500.12724/17250
Ríos, L., Las causales del ingreso como recaudación en el sistema de detracciones y su correcta aplicación a la luz de los principios constitucionales tributarios []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/17250
@mastersthesis{renati/1436396,
title = "Las causales del ingreso como recaudación en el sistema de detracciones y su correcta aplicación a la luz de los principios constitucionales tributarios",
author = "Ríos Alcántara, Laly Ivonne",
publisher = "Universidad de Lima",
year = "2022"
}
The present research work carries out an analysis of the problem around the application of the causes that originate income as collection and its correct application, within the tax system as an instrument that is part of the Tax Obligations Payment System or Detraction System. For this purpose, it has been considered to develop the conception of the tribute and the role it plays in the Tax System within the Social and Democratic State of Law Peruvian, concepts related to it, taking its foundation of creation based on the Principle of Solidarity and the Duty to Collaborate; hence entering one of the manifestations of said duty, which is the Detraction System and its much more restrictive instrument – Income as Collection, analyzing the cases brought to the Tax Court and the Supreme Court, respectively, and the legal nature that corresponds in accordance with the practice of the mechanism. It is concluded that the grounds established in Legislative Decree N° 940 that determine income as collection must be put into practice with due protection of Fundamental rights and other tax principles recognized by the constitutional text to the point about the topic, as I point out with details in the development.
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