Fundamentally, the subject matter is a motivational analysis in respect to the objectives of the Companies and of the institutions over which should take into account the need for further consideration of the Ethics and Bioethics, like criteria and standards of behavior for better result in economic management and success of the Companies. While the backgrounds of the application of bioethics have a starting point in the medicine, it is also true, that has been studied quite the application of ethics and bioethics in the business sector who to apply its principles have improved their production and sales activity. Particularly, they have improved all related environment, being recognized by society. The researches up to date that has been derived to the companies, about bioethical reasoning, seems be good and valid in their application as be refl cted in the study which show rates, dimen...

The change of the Tributary (Tax) National System is today a need starting from the Public Budget that contains the income of Public Treasure and therefore the tributary (tax) income of any nature. The need of an integral change of the Tributary (Tax) Regime allowing to include other taxes as the Tax to the Personal Patrimony and the Tax to the Managerial Patrimony eliminating the no-technical taxes and extending the contributors’ base with a strong fight against the informality and the tributary (tax) evasion (this under the responsibility of Sunat) and by this avoiding the fall of collection generated originated by the financial international crisis.

El tema de la Reforma Tributaria es de palpitante actualidad dado el tiempo que se tiene en el actual sistema. El análisis busca reflexionar qué le corresponde al país, seguir con un Régimen Tributario o Reformar integralmente el Sistema y en función del nuevo Modelo Económico establecer un Nuevo Sistema Tributario Integral que forme parte de la reforma integral del Estado.

La Ley N.° 7904 del Impuesto a la Renta del año 1936 representó uno de los mejores sistemas cedulares del Impuesto a la Renta; sin embargo, con el D.S. N.0 287-68-HC y el establecimiento del Impuesto a la Renta Global se modificó el sistema, mejorándolo sustantivamente al acumular todas las rentas en la cabeza del contribuyente; pero a partir del año 1993 y al crearse el Decreto Legislativo N.° 774 quedó vigente un Sistema Global Cedular, gravándose con la tasa del 30% a las utilidades de las personas naturales con negocio. En el análisis y vigencia de las normas del impuesto a la Renta, el Gobierno ha dictado normas sin considerar los principios constitucionales consagrados en el artículo 74° de la Constitución Política del Perú, motivando la desnaturalización del Sistema del Impuesto a la Renta, tanto de la persona natural como de la persona jurídica y; de otro lado, a...

The subject of taxation is always controversial, since playing two basic elements: the tax creditor and the taxpayer who as a result of an economic transaction and implementation of the event giving rise to the duty, establish a legal relationship of substantial income tax liability and / or formal.The principles for in the tax environment are constitu-tional and non-constitutional principles and specific principles you determine obligations within them the principle of “estoppel” as a common principle in terms of “SOLVE ET REPETE”. This principle applies in both contentious and non-contentious tax processes. The application of this principle leads to the taxpayer have to pay a tax debt against a claimable value is an Order of Determination, a Resolution of Payment Order or Fine Resolution and even having reason the taxpayer should pay a certain sum money to exercise their right ...

Attendance at the event programmed by Alafec and the University of Texas Rio Grande Valley- Bronwsville, was for the particular interest of continuing international mobilizations. The first, was in the Republic of Panama on the bioethical reasoning applied to socially responsible companies; and this second opportunity was to validate and investigate a research methodology using the SPSS program for statistical procedures and to know the scientific process to carry out empirical research and the analysis corresponding to lead the results of such research.The investigation began with a series of study samples where the variables -dependent and independent- were considered. Were submitted 758 samples to the analysis and the concepts related to: Responsible consumption; Fair trade; Food sovereignty; Sustainable development and the contribution to the preservation of the environment in Latin ...

Fundamentally, the subject matter is a motivational analysis in respect to the objectives of the Companies and of the institutions over which should take into account the need for further consideration of the Ethics and Bioethics, like criteria and standards of behavior for better result in economic management and success of the Companies. While the backgrounds of the application of bioethics have a starting point in the medicine, it is also true, that has been studied quite the application of ethics and bioethics in the business sector who to apply its principles have improved their production and sales activity. Particularly, they have improved all related environment, being recognized by society. The researches up to date that has been derived to the companies, about bioethical reasoning, seems be good and valid in their application as be refl cted in the study which show rates, dimen...

The change of the Tributary (Tax) National System is today a need starting from the Public Budget that contains the income of Public Treasure and therefore the tributary (tax) income of any nature. The need of an integral change of the Tributary (Tax) Regime allowing to include other taxes as the Tax to the Personal Patrimony and the Tax to the Managerial Patrimony eliminating the no-technical taxes and extending the contributors’ base with a strong fight against the informality and the tributary (tax) evasion (this under the responsibility of Sunat) and by this avoiding the fall of collection generated originated by the financial international crisis.

El tema de la Reforma Tributaria es de palpitante actualidad dado el tiempo que se tiene en el actual sistema. El análisis busca reflexionar qué le corresponde al país, seguir con un Régimen Tributario o Reformar integralmente el Sistema y en función del nuevo Modelo Económico establecer un Nuevo Sistema Tributario Integral que forme parte de la reforma integral del Estado.

La Ley N.° 7904 del Impuesto a la Renta del año 1936 representó uno de los mejores sistemas cedulares del Impuesto a la Renta; sin embargo, con el D.S. N.0 287-68-HC y el establecimiento del Impuesto a la Renta Global se modificó el sistema, mejorándolo sustantivamente al acumular todas las rentas en la cabeza del contribuyente; pero a partir del año 1993 y al crearse el Decreto Legislativo N.° 774 quedó vigente un Sistema Global Cedular, gravándose con la tasa del 30% a las utilidades de las personas naturales con negocio. En el análisis y vigencia de las normas del impuesto a la Renta, el Gobierno ha dictado normas sin considerar los principios constitucionales consagrados en el artículo 74° de la Constitución Política del Perú, motivando la desnaturalización del Sistema del Impuesto a la Renta, tanto de la persona natural como de la persona jurídica y; de otro lado, a...

The subject of taxation is always controversial, since playing two basic elements: the tax creditor and the taxpayer who as a result of an economic transaction and implementation of the event giving rise to the duty, establish a legal relationship of substantial income tax liability and / or formal.The principles for in the tax environment are constitu-tional and non-constitutional principles and specific principles you determine obligations within them the principle of “estoppel” as a common principle in terms of “SOLVE ET REPETE”. This principle applies in both contentious and non-contentious tax processes. The application of this principle leads to the taxpayer have to pay a tax debt against a claimable value is an Order of Determination, a Resolution of Payment Order or Fine Resolution and even having reason the taxpayer should pay a certain sum money to exercise their right ...

Attendance at the event programmed by Alafec and the University of Texas Rio Grande Valley- Bronwsville, was for the particular interest of continuing international mobilizations. The first, was in the Republic of Panama on the bioethical reasoning applied to socially responsible companies; and this second opportunity was to validate and investigate a research methodology using the SPSS program for statistical procedures and to know the scientific process to carry out empirical research and the analysis corresponding to lead the results of such research.The investigation began with a series of study samples where the variables -dependent and independent- were considered. Were submitted 758 samples to the analysis and the concepts related to: Responsible consumption; Fair trade; Food sovereignty; Sustainable development and the contribution to the preservation of the environment in Latin ...