Citas bibligráficas
Saenz, R., (2022). El error del contribuyente y las facultades discrecionales de la SUNAT frente al cobro de la deuda tributaria [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/31241
Saenz, R., El error del contribuyente y las facultades discrecionales de la SUNAT frente al cobro de la deuda tributaria [Tesis]. PE: Universidad Privada del Norte; 2022. https://hdl.handle.net/11537/31241
@misc{renati/525184,
title = "El error del contribuyente y las facultades discrecionales de la SUNAT frente al cobro de la deuda tributaria",
author = "Saenz Quichiz, Richard Antonio",
publisher = "Universidad Privada del Norte",
year = "2022"
}
The objective of this investigation was to determine how the taxpayer's error is related to the discretionary powers of SUNAT regarding the collection of the tax debt. In the methodological part, a qualitative, descriptive and explanatory analysis was established and the normative matter of study was interpreted. Likewise, it was possible to demonstrate how Sunat's Discretionary Powers generate serious damage and violation of fundamental and patrimonial rights of the taxpayer. In short, the tax code has not sufficiently developed the limits and implications of the performance of discretionary powers and this has generated marked discomfort in society, with the draconian and authoritarian action of the State's tax power being perceptible. Likewise, the presumption of error is proposed as a parameter and alternative solution to the serious crisis of respect for fundamental and patrimonial rights existing to date. Therefore, it was concluded that the lack of an adequate prior evaluation and erroneous application of the discretionary power of the Tax Administration, without observing and in the face of the existence of the taxpayer's error in demanding the collection of the tax debt, generated a violation of their Fundamental and Patrimonial Rights of Taxpayers.
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