Fuentes del derecho tributario

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Sources of tax law produce introductory vehicles of regulations (Constitution, Treaties, Law, etc.) through a procedure, whose contents introduce articles, paragraphs, subsections, etc. to the legal system as introduced rules. This article begins with the question: What are the sources of law? and W...

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Detalles Bibliográficos
Autor: Chávez Gonzales, Ángel Marco
Formato: artículo
Fecha de Publicación:2022
Institución:Universidad ESAN
Repositorio:ESAN-Institucional
Lenguaje:español
OAI Identifier:oai:repositorio.esan.edu.pe:20.500.12640/3293
Enlace del recurso:https://hdl.handle.net/20.500.12640/3293
https://doi.org/10.46631/Giuristi.2022.v3n6.04
Nivel de acceso:acceso abierto
Materia:Sources of tax law
Self-generating sources of tax regulations
Clarifying sources of tax regulations
Tax stability agreements
Fuentes del derecho tributario
Fuentes autogeneradoras de normas
Fuentes clarificadoras de normas
Convenios de estabilidad tributaria
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spelling Chávez Gonzales, Ángel Marco2023-01-13T14:09:54Z2023-01-13T14:09:54Z2022-12-19Chávez Gonzales, Ángel M. (2022). Fuentes del derecho tributario. Giuristi: Revista De Derecho Corporativo, 3(6), 21–56. https://doi.org/10.46631/Giuristi.2022.v3n6.04https://hdl.handle.net/20.500.12640/3293https://doi.org/10.46631/Giuristi.2022.v3n6.04Sources of tax law produce introductory vehicles of regulations (Constitution, Treaties, Law, etc.) through a procedure, whose contents introduce articles, paragraphs, subsections, etc. to the legal system as introduced rules. This article begins with the question: What are the sources of law? and What are they for?, to then deal with the relationship between the general system of sources of law and the sources of tax law, next we address the classification of sources of tax law in the Tax Code in self-generating sources of tax regulations and clarifying sources of tax regulations, and finally the case of tax stability agreements is analyzed.Las fuentes del derecho tributario producen vehículos introductores de normas (Constitución, tratados, leyes, etc.), a través de un procedimiento cuyos contenidos introducen artículos, párrafos, incisos, etc., al sistema jurídico. Este artículo comienza con las preguntas ¿qué son las fuentes del derecho?, ¿para qué sirven?, para luego tratar la relación entre el sistema general de fuentes de derecho y las fuentes del derecho tributario. Seguidamente, se aborda la clasificación de las fuentes del derecho tributario en el Código Tributario, en fuentes autogeneradoras de normas tributarias y fuentes clarificadoras de normas tributarias; por último, se analiza el caso de los convenios de estabilidad tributaria.application/pdfEspañolspaUniversidad ESANPEurn:issn:2708-9894https://revistas.esan.edu.pe/index.php/giuristi/article/view/617/504Attribution 4.0 Internationalinfo:eu-repo/semantics/openAccessSources of tax lawSelf-generating sources of tax regulationsClarifying sources of tax regulationsTax stability agreementsFuentes del derecho tributarioFuentes autogeneradoras de normasFuentes clarificadoras de normasConvenios de estabilidad tributariahttps://purl.org/pe-repo/ocde/ford#5.05.01Fuentes del derecho tributarioinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionArtículoreponame:ESAN-Institucionalinstname:Universidad ESANinstacron:ESANhttps://orcid.org/0000-0002-5732-2233Acceso abiertoGiuristi: Revista de Derecho Corporativo566213THUMBNAILgiuristi6.jpggiuristi6.jpgimage/jpeg28691https://repositorio.esan.edu.pe/bitstreams/38081738-ba69-467c-9839-6dcc757a847e/download2e4b145ed5d865c5a55ec407731e6d68MD51falseAnonymousREADDefChávez+Gonzales.pdf.jpgDefChávez+Gonzales.pdf.jpgGenerated Thumbnailimage/jpeg4708https://repositorio.esan.edu.pe/bitstreams/6346185e-f2e5-4017-a42f-8891df1d35e1/downloadb294012c655a91130d2f65a3fb7275aeMD54falseAnonymousREADORIGINALDefChávez+Gonzales.pdfTexto completoapplication/pdf353553https://repositorio.esan.edu.pe/bitstreams/7399214b-b55b-4439-b466-d3e6dce271b3/downloadf9531d9187543742a58106e61d4f3179MD52trueAnonymousREADTEXTDefChávez+Gonzales.pdf.txtDefChávez+Gonzales.pdf.txtExtracted texttext/plain90640https://repositorio.esan.edu.pe/bitstreams/f4c1cc80-2fbf-4447-9bbd-e808aae7be5a/downloadfeb294ccd37e5c29ea28812ddf6f4379MD53falseAnonymousREAD20.500.12640/3293oai:repositorio.esan.edu.pe:20.500.12640/32932025-07-09 09:29:50.327open.accesshttps://repositorio.esan.edu.peRepositorio Institucional ESANrepositorio@esan.edu.pe
dc.title.es_ES.fl_str_mv Fuentes del derecho tributario
title Fuentes del derecho tributario
spellingShingle Fuentes del derecho tributario
Chávez Gonzales, Ángel Marco
Sources of tax law
Self-generating sources of tax regulations
Clarifying sources of tax regulations
Tax stability agreements
Fuentes del derecho tributario
Fuentes autogeneradoras de normas
Fuentes clarificadoras de normas
Convenios de estabilidad tributaria
https://purl.org/pe-repo/ocde/ford#5.05.01
title_short Fuentes del derecho tributario
title_full Fuentes del derecho tributario
title_fullStr Fuentes del derecho tributario
title_full_unstemmed Fuentes del derecho tributario
title_sort Fuentes del derecho tributario
author Chávez Gonzales, Ángel Marco
author_facet Chávez Gonzales, Ángel Marco
author_role author
dc.contributor.author.fl_str_mv Chávez Gonzales, Ángel Marco
dc.subject.en_EN.fl_str_mv Sources of tax law
Self-generating sources of tax regulations
Clarifying sources of tax regulations
Tax stability agreements
topic Sources of tax law
Self-generating sources of tax regulations
Clarifying sources of tax regulations
Tax stability agreements
Fuentes del derecho tributario
Fuentes autogeneradoras de normas
Fuentes clarificadoras de normas
Convenios de estabilidad tributaria
https://purl.org/pe-repo/ocde/ford#5.05.01
dc.subject.es_ES.fl_str_mv Fuentes del derecho tributario
Fuentes autogeneradoras de normas
Fuentes clarificadoras de normas
Convenios de estabilidad tributaria
dc.subject.ocde.none.fl_str_mv https://purl.org/pe-repo/ocde/ford#5.05.01
description Sources of tax law produce introductory vehicles of regulations (Constitution, Treaties, Law, etc.) through a procedure, whose contents introduce articles, paragraphs, subsections, etc. to the legal system as introduced rules. This article begins with the question: What are the sources of law? and What are they for?, to then deal with the relationship between the general system of sources of law and the sources of tax law, next we address the classification of sources of tax law in the Tax Code in self-generating sources of tax regulations and clarifying sources of tax regulations, and finally the case of tax stability agreements is analyzed.
publishDate 2022
dc.date.accessioned.none.fl_str_mv 2023-01-13T14:09:54Z
dc.date.available.none.fl_str_mv 2023-01-13T14:09:54Z
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dc.identifier.citation.none.fl_str_mv Chávez Gonzales, Ángel M. (2022). Fuentes del derecho tributario. Giuristi: Revista De Derecho Corporativo, 3(6), 21–56. https://doi.org/10.46631/Giuristi.2022.v3n6.04
dc.identifier.uri.none.fl_str_mv https://hdl.handle.net/20.500.12640/3293
dc.identifier.doi.none.fl_str_mv https://doi.org/10.46631/Giuristi.2022.v3n6.04
identifier_str_mv Chávez Gonzales, Ángel M. (2022). Fuentes del derecho tributario. Giuristi: Revista De Derecho Corporativo, 3(6), 21–56. https://doi.org/10.46631/Giuristi.2022.v3n6.04
url https://hdl.handle.net/20.500.12640/3293
https://doi.org/10.46631/Giuristi.2022.v3n6.04
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dc.relation.uri.none.fl_str_mv https://revistas.esan.edu.pe/index.php/giuristi/article/view/617/504
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Fuentes del derecho tributario
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