Tax obligations incurred before and after the death of a sole propietorship company in Peru
Descripción del Articulo
Analyzing the doctrine that supports the regulation in the Tax Code of the institutions of joint and several tax liability and the transfer of tax obligations, it is verified that there is an inadequate and contradictory normative treatment to the tax obligations incurred before and after the death...
| Autor: | |
|---|---|
| Formato: | artículo |
| Fecha de Publicación: | 2019 |
| Institución: | Universidad Nacional Mayor de San Marcos |
| Repositorio: | Revista UNMSM - Quipukamayoc |
| Lenguaje: | español |
| OAI Identifier: | oai:ojs.csi.unmsm:article/15989 |
| Enlace del recurso: | https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989 |
| Nivel de acceso: | acceso abierto |
| Materia: | Taxpayer responsible heir transmission taxes company Contribuyente responsable heredero transmisión tributos empresa |
| id |
1609-8196_83141e7e9b6dd4484e703647bd25fae5 |
|---|---|
| oai_identifier_str |
oai:ojs.csi.unmsm:article/15989 |
| network_acronym_str |
1609-8196 |
| repository_id_str |
. |
| network_name_str |
Revista UNMSM - Quipukamayoc |
| spelling |
Tax obligations incurred before and after the death of a sole propietorship company in PeruObligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el PerúLópez Raygada, Pedro Enrique VelásquezTaxpayerresponsibleheirtransmissiontaxescompanyContribuyenteresponsableherederotransmisióntributosempresaAnalyzing the doctrine that supports the regulation in the Tax Code of the institutions of joint and several tax liability and the transfer of tax obligations, it is verified that there is an inadequate and contradictory normative treatment to the tax obligations incurred before and after the death of the owner of a sole proprietorship in Peru. We have made an explanatory, qualitative, descriptive and substantive analytical type research, based on a mental and logical analysis. Both institutions should be adequately regulated to reduce conflict and increase legal certainty and predictability in tax matters.Analizando la doctrina que sustenta la regulación en el Código Tributario de las instituciones de la responsabilidad tributaria solidaria y la transmisión de las obligaciones tributarias se verifico que existe un inadecuado y contradictorio tratamiento normativo de ambas instituciones en el tratamiento que debe otorgarse a las obligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el Perú. Tenemos una investigación de tipo sustantiva explicativa, cualitativa, descriptiva y analítica, con base en un análisis mental y lógico. Ambas instituciones deben regularse adecuadamente con miras a reducir la conflictividad y aumentar la seguridad jurídica y predictibilidad en materia tributaria.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2019-04-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1598910.15381/quipu.v27i53.15989Quipukamayoc; Vol 27 No 53 (2019); 81-87Quipukamayoc; Vol. 27 Núm. 53 (2019); 81-871609-81961560-9103reponame:Revista UNMSM - Quipukamayocinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989/13931https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989/14035Derechos de autor 2019 Pedro Enrique Velásquez López Raygadahttp://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccess2021-06-01T17:32:12Zmail@mail.com - |
| dc.title.none.fl_str_mv |
Tax obligations incurred before and after the death of a sole propietorship company in Peru Obligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el Perú |
| title |
Tax obligations incurred before and after the death of a sole propietorship company in Peru |
| spellingShingle |
Tax obligations incurred before and after the death of a sole propietorship company in Peru López Raygada, Pedro Enrique Velásquez Taxpayer responsible heir transmission taxes company Contribuyente responsable heredero transmisión tributos empresa |
| title_short |
Tax obligations incurred before and after the death of a sole propietorship company in Peru |
| title_full |
Tax obligations incurred before and after the death of a sole propietorship company in Peru |
| title_fullStr |
Tax obligations incurred before and after the death of a sole propietorship company in Peru |
| title_full_unstemmed |
Tax obligations incurred before and after the death of a sole propietorship company in Peru |
| title_sort |
Tax obligations incurred before and after the death of a sole propietorship company in Peru |
| dc.creator.none.fl_str_mv |
López Raygada, Pedro Enrique Velásquez |
| author |
López Raygada, Pedro Enrique Velásquez |
| author_facet |
López Raygada, Pedro Enrique Velásquez |
| author_role |
author |
| dc.subject.none.fl_str_mv |
Taxpayer responsible heir transmission taxes company Contribuyente responsable heredero transmisión tributos empresa |
| topic |
Taxpayer responsible heir transmission taxes company Contribuyente responsable heredero transmisión tributos empresa |
| dc.description.none.fl_txt_mv |
Analyzing the doctrine that supports the regulation in the Tax Code of the institutions of joint and several tax liability and the transfer of tax obligations, it is verified that there is an inadequate and contradictory normative treatment to the tax obligations incurred before and after the death of the owner of a sole proprietorship in Peru. We have made an explanatory, qualitative, descriptive and substantive analytical type research, based on a mental and logical analysis. Both institutions should be adequately regulated to reduce conflict and increase legal certainty and predictability in tax matters. Analizando la doctrina que sustenta la regulación en el Código Tributario de las instituciones de la responsabilidad tributaria solidaria y la transmisión de las obligaciones tributarias se verifico que existe un inadecuado y contradictorio tratamiento normativo de ambas instituciones en el tratamiento que debe otorgarse a las obligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el Perú. Tenemos una investigación de tipo sustantiva explicativa, cualitativa, descriptiva y analítica, con base en un análisis mental y lógico. Ambas instituciones deben regularse adecuadamente con miras a reducir la conflictividad y aumentar la seguridad jurídica y predictibilidad en materia tributaria. |
| description |
Analyzing the doctrine that supports the regulation in the Tax Code of the institutions of joint and several tax liability and the transfer of tax obligations, it is verified that there is an inadequate and contradictory normative treatment to the tax obligations incurred before and after the death of the owner of a sole proprietorship in Peru. We have made an explanatory, qualitative, descriptive and substantive analytical type research, based on a mental and logical analysis. Both institutions should be adequately regulated to reduce conflict and increase legal certainty and predictability in tax matters. |
| publishDate |
2019 |
| dc.date.none.fl_str_mv |
2019-04-16 |
| dc.type.none.fl_str_mv |
info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion |
| format |
article |
| status_str |
publishedVersion |
| dc.identifier.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989 10.15381/quipu.v27i53.15989 |
| url |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989 |
| identifier_str_mv |
10.15381/quipu.v27i53.15989 |
| dc.language.none.fl_str_mv |
spa |
| language |
spa |
| dc.relation.none.fl_str_mv |
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989/13931 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989/14035 |
| dc.rights.none.fl_str_mv |
Derechos de autor 2019 Pedro Enrique Velásquez López Raygada http://creativecommons.org/licenses/by-nc-sa/4.0 info:eu-repo/semantics/openAccess |
| rights_invalid_str_mv |
Derechos de autor 2019 Pedro Enrique Velásquez López Raygada http://creativecommons.org/licenses/by-nc-sa/4.0 |
| eu_rights_str_mv |
openAccess |
| dc.format.none.fl_str_mv |
application/pdf text/html |
| dc.publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| publisher.none.fl_str_mv |
Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables |
| dc.source.none.fl_str_mv |
Quipukamayoc; Vol 27 No 53 (2019); 81-87 Quipukamayoc; Vol. 27 Núm. 53 (2019); 81-87 1609-8196 1560-9103 reponame:Revista UNMSM - Quipukamayoc instname:Universidad Nacional Mayor de San Marcos instacron:UNMSM |
| reponame_str |
Revista UNMSM - Quipukamayoc |
| collection |
Revista UNMSM - Quipukamayoc |
| instname_str |
Universidad Nacional Mayor de San Marcos |
| instacron_str |
UNMSM |
| institution |
UNMSM |
| repository.name.fl_str_mv |
-
|
| repository.mail.fl_str_mv |
mail@mail.com |
| _version_ |
1701386685594468352 |
| score |
13.871801 |
Nota importante:
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
La información contenida en este registro es de entera responsabilidad de la institución que gestiona el repositorio institucional donde esta contenido este documento o set de datos. El CONCYTEC no se hace responsable por los contenidos (publicaciones y/o datos) accesibles a través del Repositorio Nacional Digital de Ciencia, Tecnología e Innovación de Acceso Abierto (ALICIA).
