El presente trabajo de investigación analiza si la compensación de oficio de deudas tributarias no exigibles, efectuada por la Administración Tributaria durante un proceso de verificación y/o fiscalización, al amparo de lo establecido en los artículos 39 y 40 de nuestro Código Tributario; es consistente con los principios constitucionales de legalidad, igualdad, no confiscatoriedad y del debido procedimiento administrativo, en su vertiente relacionado al derecho de defensa. Para lo cual, se simula un test de ponderación en el cual se evalúa la razonabilidad y proporcionalidad; la idoneidad de la medida; la necesidad y la comparación entre el grado de realización u optimización del fin constitucional; y, la intensidad de la intervención en el derecho fundamental. A partir de este análisis se concluye que este tipo de compensación se fundamenta en los principios del deber de...

El presente trabajo de investigación analiza si la compensación de oficio de deudas tributarias no exigibles, efectuada por la Administración Tributaria durante un proceso de verificación y/o fiscalización, al amparo de lo establecido en los artículos 39 y 40 de nuestro Código Tributario; es consistente con los principios constitucionales de legalidad, igualdad, no confiscatoriedad y del debido procedimiento administrativo, en su vertiente relacionado al derecho de defensa. Para lo cual, se simula un test de ponderación en el cual se evalúa la razonabilidad y proporcionalidad; la idoneidad de la medida; la necesidad y la comparación entre el grado de realización u optimización del fin constitucional; y, la intensidad de la intervención en el derecho fundamental. A partir de este análisis se concluye que este tipo de compensación se fundamenta en los principios del deber de...

The objective of this research work is to determine the effects of dumping on the competitiveness of garment apparel companies in the Gamarra Commercial Emporium that began operations in 2016 and determine how dumping affects the company’s growth, positioning and income. It was hypothesized that dumping negatively affects the competitiveness of clothing apparel companies; the deregulation on dumping and the inadequate control that may be exercised for the entry of this type of merchandise, were the causes for some importers to find the opportunity to enter merchandise with dumping prices. The research method was descriptive and explanatory based on the information obtained that allowed us to answer the questions posed. The results show that both variables have a close positive relationship, since a high risk of dumping will generate a low competitiveness. After the investigation it is ...

The objective of this research work is to determine the effects of dumping on the competitiveness of garment apparel companies in the Gamarra Commercial Emporium that began operations in 2016 and determine how dumping affects the company’s growth, positioning and income. It was hypothesized that dumping negatively affects the competitiveness of clothing apparel companies; the deregulation on dumping and the inadequate control that may be exercised for the entry of this type of merchandise, were the causes for some importers to find the opportunity to enter merchandise with dumping prices. The research method was descriptive and explanatory based on the information obtained that allowed us to answer the questions posed. The results show that both variables have a close positive relationship, since a high risk of dumping will generate a low competitiveness. After the investigation it is ...

The objective of this research work is to determine the effects of dumping on the competitiveness of garment apparel companies in the Gamarra Commercial Emporium that began operations in 2016 and determine how dumping affects the company’s growth, positioning and income. It was hypothesized that dumping negatively affects the competitiveness of clothing apparel companies; the deregulation on dumping and the inadequate control that may be exercised for the entry of this type of merchandise, were the causes for some importers to find the opportunity to enter merchandise with dumping prices. The research method was descriptive and explanatory based on the information obtained that allowed us to answer the questions posed. The results show that both variables have a close positive relationship, since a high risk of dumping will generate a low competitiveness. After the investigation it is ...