Bibliographic citations
Casma, J., (2023). El perjuicio al fisco en la aplicación del principio de proporcionalidad en materia tributaria. El caso de la Infracción tipificada en el numeral 1 del artículo 176 del Código Tributario [Pontificia Universidad Católica del Perú]. http://hdl.handle.net/20.500.12404/26040
Casma, J., El perjuicio al fisco en la aplicación del principio de proporcionalidad en materia tributaria. El caso de la Infracción tipificada en el numeral 1 del artículo 176 del Código Tributario []. PE: Pontificia Universidad Católica del Perú; 2023. http://hdl.handle.net/20.500.12404/26040
@misc{sunedu/3584282,
title = "El perjuicio al fisco en la aplicación del principio de proporcionalidad en materia tributaria. El caso de la Infracción tipificada en el numeral 1 del artículo 176 del Código Tributario",
author = "Casma Rocha, Julio César",
publisher = "Pontificia Universidad Católica del Perú",
year = "2023"
}
The sanctioning power of the Administration requires to be subject to minimum guarantees that protect the fundamental rights of the citizens, among them we find the principle of proportionality. The latter requires that the intensity of the sanction be reasonably related to the severity of the harm caused to the protected legal asset. The purpose of this thesis is to study tax offenses from the perspective of their impact on the legal asset of tax collection. After the analysis of legislation, jurisprudence and national and foreign doctrine, it is evidenced that there are offenses that directly affect this legal asset, such as the one typified in paragraph 1 of article 176 of the Tax Code. Thus, it is concluded that the sanction related to that infraction needs to be modified in order to be proportional to the damage caused to the treasury.
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