Citas bibligráficas
Huangal, J., (2022). El devengo fiscal en el reconocimiento de rentas empresariales y su impacto en el principio de capacidad contributiva [Universidad de Lima]. https://hdl.handle.net/20.500.12724/18484
Huangal, J., El devengo fiscal en el reconocimiento de rentas empresariales y su impacto en el principio de capacidad contributiva []. PE: Universidad de Lima; 2022. https://hdl.handle.net/20.500.12724/18484
@mastersthesis{renati/1442830,
title = "El devengo fiscal en el reconocimiento de rentas empresariales y su impacto en el principio de capacidad contributiva",
author = "Huangal Choque, Jimmy",
publisher = "Universidad de Lima",
year = "2022"
}
This research work analyzes the impact of the current tax accrual as of January 1, 2019 in the recognition of business income with the constitutional principle of taxable capacity. This rule is issued as a result of the fact that until fiscal year 2018 there was no definition in the Income Tax Law of accrual, this situation led to this concept being interpreted in various perspectives: accounting, legal, including both, consequently, legal insecurity was generated for legal operators. This definition of tax accrual is based on legal doctrine and leaves aside an essential issue that is the probability of receiving the consideration, this situation would lead to the recognition of purely nominal income derived from a contract. In that sense, by recognizing non-existent income, the principle of taxable capacity would be violated, this would lead to the rule having features of unconstitutionality. The objective of this research is to demonstrate that the harmonizing interpretation according to the taxable capacity is the solution in cases where it is evident that there is a clear violation of the principle of taxable capacity when trying to tax nominal income, the operators of Law must interpret the regulations in accordance with our Constitution. In conclusion, there is no impediment for the operators off Law to use the constitutional provisions above the law and that they must adapt their decisions in accordance with the Constitution.
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