Bibliographic citations
Montoya, C., (2017). Las ordenanzas municipales en materia de arbitrios y la vulneración del principio constitucional tributario de no confiscatoriedad [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/3453
Montoya, C., Las ordenanzas municipales en materia de arbitrios y la vulneración del principio constitucional tributario de no confiscatoriedad [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2017. https://hdl.handle.net/20.500.12759/3453
@misc{renati/376662,
title = "Las ordenanzas municipales en materia de arbitrios y la vulneración del principio constitucional tributario de no confiscatoriedad",
author = "Montoya Fajardo, Carlos Enrique",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2017"
}
The present research work entitled ““The municipal ordinances on arbitration and the violation of the constitutional tax principle of non-confiscation““ has as its main objective, to determine how it is that the approval of excise taxes by municipal ordinances, without breaking the global amounts contained in the Technical Report of Distribution of Costs, violates the constitutional tax principle of non-confiscatory. For this reason, the theoretical framework begins by defining the Municipalities as the main Local Government Bodies, and how the Constitution has covered them with Tax Powers so that they can create taxes in order to finance the services, goods and projects in improvement of society. It also explains the limits that this Tax Authority must observe to prevent the State from violating the taxpayers' guarantees, these limits are the Constitutional Tax Principles. And finally it is detailed how it is that at present local governments, use and abuse that tax power to impose municipal taxes, with exabruptos amounts that do not adapt to the real cost of the service thus violating the principle of non-confiscation.
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