This thesis clearly denotes multiple arbitrariness to which citizens are exposed, as taxpayers, who maintain tax debts before the Tax Administration, having initiated a corresponding collection procedure coercive, prohibits that said taxpayer can change their address fiscal. The damage and the affectation to the constitutional right of defense was denoted that said prohibition of change of fiscal domicile generates in the legal-procedural sphere of the tax debtor. This research work has been based on the Tax Power, which not only implies the existence of an all-embracing power under which the State, in its purpose of collection, but which must be respected and compatible with the Political Constitution of the Peru, specifically with the fundamental rights of the administered; Which must be governed by the permanent guidelines of the Administration's actions. Thus, in compliance with the ...