Citas bibligráficas
Ulloa, P., (2017). Supuestos jurídicos que limitan la aplicación de la amnistía tributaria para una eficiente gestión de administración tributaria en los gobiernos locales [Tesis, Universidad Privada Antenor Orrego - UPAO]. https://hdl.handle.net/20.500.12759/3450
Ulloa, P., Supuestos jurídicos que limitan la aplicación de la amnistía tributaria para una eficiente gestión de administración tributaria en los gobiernos locales [Tesis]. : Universidad Privada Antenor Orrego - UPAO; 2017. https://hdl.handle.net/20.500.12759/3450
@misc{renati/376930,
title = "Supuestos jurídicos que limitan la aplicación de la amnistía tributaria para una eficiente gestión de administración tributaria en los gobiernos locales",
author = "Ulloa Zavaleta, Paola Nathalie",
publisher = "Universidad Privada Antenor Orrego - UPAO",
year = "2017"
}
The present research work has the title “Legal assumptions that limit the application of the tax amnesty for an efficient administration of tax administration in local governments““, aimed at developing an analysis on the constant application of tax amnesties (forgiveness) and their consequences for the municipal tax administration specifically in the field of the collection of ““own resources““, this being a primary function for any local government since it makes it possible for resources to be invested in projects that satisfy the collective demand. However, the municipalities of Peru, in general, do not obtain very good results in their tax management, presenting serious limitations due to the high rates of delinquent taxation due to tax noncompliance by citizens; Even though the forgiveness of tax and non-tax debt could generate a seasonal income to a certain local government, this contributes to the so-called culture of non- payment, with more and more people waiting for the benefits of amnesties or occasional pardons provided by the government. local governments to comply with the payment of their taxes to the detriment of the people who punctually pay their obligations, which produces an adverse effect on the tax conscience of the citizens who must assume that the timely payment of their taxes will result in benefits of the services provided by local governments.
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