Bibliographic citations
Arancibia, M., (2018). La vulneración de los principios de capacidad contributiva y no confiscatoriedad al determinarse la obligación tributaria sobre base presunta, en aplicación del artículo 68° del código tributario [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/4119
Arancibia, M., La vulneración de los principios de capacidad contributiva y no confiscatoriedad al determinarse la obligación tributaria sobre base presunta, en aplicación del artículo 68° del código tributario [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2018. https://hdl.handle.net/20.500.12759/4119
@misc{renati/376929,
title = "La vulneración de los principios de capacidad contributiva y no confiscatoriedad al determinarse la obligación tributaria sobre base presunta, en aplicación del artículo 68° del código tributario",
author = "Arancibia Alcantara, María del Carmen",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2018"
}
The thesis called ““The violation of the principles of contributory capacity and non-confiscatory nature to determine the tax liability on presumptive basis, in application of Article 68 of the tax code““ arises from the need to strictly analyze the legal effects entailed by the violation of the principles of contributory capacity and non-confiscation in article 68 of the Tax Code, regarding the presumption of income omitted from sales, services or taxed operations, by difference between the amounts recorded or declared by the taxpayer and those estimated or projected by the tax administration as consequence of direct control of the money received by the taxpayer during five business days. In this regard, the present investigation poses the following problem: What are the legal effects of the violation of the principles of taxpaying capacity and non- confiscatory when determining a tax obligation on presumptive basis, applying Article 68 of the Tax Code ?, and determines as a hypothesis that, in effect, the determination of the tax obligation on an alleged basis, specifically, when applying Article 68 of the Tax Code, would violate the principles of non- confiscatory and taxable capacity. For this reason, through the use of descriptive research, as well as the use of the technique of data acquisition and analysis, led to analyze the legislation, doctrine and jurisprudence to demonstrate this hypothesis that, although one of the faculties is true that the Administration exercises to establish the amount of the tax is that of DETERMINATION, this should be done through correct use, since in the absence of income, there is no evidence in the facts that would sustain the tax debt base. In this way it has been concluded that legal security and the principles of non- confiscatory and contributory capacity would be altered, constituting a destructive weapon of state power,
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