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Sanchez, C., (2023). Criterios jurídicos para la lucha contra el contrabando según las resoluciones del Tribunal Fiscal – 2019-2020 [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/34288
Sanchez, C., Criterios jurídicos para la lucha contra el contrabando según las resoluciones del Tribunal Fiscal – 2019-2020 [Tesis]. PE: Universidad Privada del Norte; 2023. https://hdl.handle.net/11537/34288
@misc{renati/446958,
title = "Criterios jurídicos para la lucha contra el contrabando según las resoluciones del Tribunal Fiscal – 2019-2020",
author = "Sanchez Icaza, Carla Maria",
publisher = "Universidad Privada del Norte",
year = "2023"
}
Title: Criterios jurídicos para la lucha contra el contrabando según las resoluciones del Tribunal Fiscal – 2019-2020
Authors(s): Sanchez Icaza, Carla Maria
Advisor(s): Morales Cauti, Guisseppi Paul
Keywords: Contrabando; Delitos; Derecho aduanero; Infracción administrativa; Ley aduanera; Smuggling; Crime; Administrative infraction; Customs law
OCDE field: https://purl.org/pe-repo/ocde/ford#5.05.01
Issue Date: 9-Aug-2023
Institution: Universidad Privada del Norte
Abstract: El presente trabajo de investigación tuvo como objetivo Identificar los criterios jurídicos para la lucha contra el contrabando según resoluciones del Tribunal Fiscal 2019-2020 sobre la base de las declaraciones del máximo ente administrativo en temas aduaneros. Para lograr dicho propósito, se hizo uso de una metodología de enfoque cualitativo, diseño no experimental, nivel descriptivo-explicativo y tipo básico. Se utilizó una muestra consistente en diez resoluciones del Tribunal Fiscal devenidos de actos de contrabando aplicándosele la técnica del análisis documental haciendo uso del instumento llamado guía de análisis documental. Los resultados mostraron que la conducta de exención al control aduanero fue un hecho frecuente durante los años 2019-2020 lo que conllevó a su trámite como infracción administrativa al vulnerar el reglamento de la Ley de delitos aduaneros. Se concluyó que el Tribunal Fiscal empleó un criterio tecnisista toda vez que buscó la literalidad de la norma desde su literalidad, antecedentes jurídicos y su dogmática, por lo cual, la interpretación recae en el texto legal de manera estricta y su comparación con otras normas.
The objective of this research work was to identify the legal criteria for the fight against smuggling according to resolutions of the Tax Court 2019-2020 based on the declarations of the highest administrative entity on customs issues. To achieve this purpose, a methodology of qualitative approach, non-experimental design, descriptive-explanatory level and basic type was used. A sample consisting of ten resolutions of the Tax Court resulting from acts of smuggling was used, applying the documentary analysis technique using the instrument called documentary analysis guide. The results showed that the conduct of exemption from customs control was a frequent occurrence during the years 2019-2020, which led to its processing as an administrative offense by violating the regulations of the Customs Crimes Law. It was concluded that the Tax Court used a technical criterion every time that it sought the literalness of the norm from its literalness, legal background and its dogmatics, therefore, the interpretation falls strictly on the legal text and its comparison with other norms.
The objective of this research work was to identify the legal criteria for the fight against smuggling according to resolutions of the Tax Court 2019-2020 based on the declarations of the highest administrative entity on customs issues. To achieve this purpose, a methodology of qualitative approach, non-experimental design, descriptive-explanatory level and basic type was used. A sample consisting of ten resolutions of the Tax Court resulting from acts of smuggling was used, applying the documentary analysis technique using the instrument called documentary analysis guide. The results showed that the conduct of exemption from customs control was a frequent occurrence during the years 2019-2020, which led to its processing as an administrative offense by violating the regulations of the Customs Crimes Law. It was concluded that the Tax Court used a technical criterion every time that it sought the literalness of the norm from its literalness, legal background and its dogmatics, therefore, the interpretation falls strictly on the legal text and its comparison with other norms.
Link to repository: https://hdl.handle.net/11537/34288
Discipline: Derecho y Ciencias Políticas
Grade or title grantor: Universidad Privada del Norte. Facultad de Derecho y Ciencias Políticas
Grade or title: Abogado
Juror: Olano Romero, Rodrigo; Arcos Flores, Ysaac Marcelino; Lara Algendones, Roger Augusto
Register date: 26-Sep-2023
This item is licensed under a Creative Commons License