Citas bibligráficas
Huamani, J., (2022). Transmisión de las deudas tributarias por fallecimiento del obligado como consecuencia de las solicitudes de prescripción en la Municipalidad Distrital de Carabayllo [Trabajo de suficiencia profesional, Universidad Privada del Norte]. https://hdl.handle.net/11537/31323
Huamani, J., Transmisión de las deudas tributarias por fallecimiento del obligado como consecuencia de las solicitudes de prescripción en la Municipalidad Distrital de Carabayllo [Trabajo de suficiencia profesional]. PE: Universidad Privada del Norte; 2022. https://hdl.handle.net/11537/31323
@misc{sunedu/3286285,
title = "Transmisión de las deudas tributarias por fallecimiento del obligado como consecuencia de las solicitudes de prescripción en la Municipalidad Distrital de Carabayllo",
author = "Huamani Montes, Julia Damaris",
publisher = "Universidad Privada del Norte",
year = "2022"
}
Currently, in Peru we find a lack of tax culture in the population to fulfill its tax obligations and adequately demand their rights. That is why, through this work, the transmission of tax debts due to the death of the obligor to his heirs has been analyzed, under a legal dogmatic study with a basic purpose, a qualitative approach, and a case study design with a descriptive scope. Using documentary analysis and survey techniques, using as a population the officials who are part of the Revenue Management in a non-probabilistic sample. During the development of this study, we realized that, within the Carabayllana community, the government has been fighting against the delinquency of tax debts. However, when introducing us, more flaws were found in the entity's operating system, in terms of the lack of sincerity of balances receivable and the recovery of debts left by deceased obligors. For this, the researcher developed various proposals as a solution to be use in the short to long term in the institution and thus obtain better returns in the collection of taxes as well as in the updating of information of those administered in the entity's tax revenue system.
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