The birth of a tax that is set by the enactment of a law or a legislative decree in case of delegation considered exhaustively in Article 74 of the Political Constitution of Peru, within the technical tax which also clearly typifies the birth of the obligation tax set out in Article 2 of the Tax Code states: the tax liability arises when performing the action described in the law, as a generator of the this obligation, which is public law and is the link between the creditor and the debtor, established by law, which aims at providing tax compliance, being coercively enforceable under Article 1 of the Tax Code. That is why once the tax liability arise these is only the fact of being satisfied with the compliance tax provision, whether substantive or formal, and failure of timely payment of money can generate interest referred to in tax regulations which have financial implications for the...

Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...

The establishment of taxes, designed to assist in the preservation of the environment is a strategic choice for environmental management through the performance of duty to contribute and the polluter pays principle, both fall within the principle of solidarity. Our goal is to show that environmental taxes have a clearly a tax. Thus, the technical coordination of environmental taxation must meet the principles of justice that inform the duty to contribute, as they are on track. The design of environmental taxation, within the boundaries set by those principles, ensures it flows into the calm sea of constitutional justice. Also, the overflow is the cause for the rule of law legal tax catastrophe: it unconstitutional. That is why we fulfill our social responsibility to propose the urgent implementation of environmental taxes to preserve the environment in Peru.

Taxation is the action with which the citizens surrendered to the State a certain amount of money in financing its public functions and services, taxation is not an end in itself: it is a tool of economic policy or guidelines that the government directed the production and distribution of wealth in a country. There is no legitimacy or credibility to the tax system in that side of paying taxes, perceived high levels of horizontal inequality and opacity of the mechanisms implemented and on the side of the destination of resources, is not seen adequate attention to the months of the population, both in terms of coverage and quality. It is desirable to design proposals to improve the national tax system and advocate a comprehensive tax reform with real equity because, as it has for a long time tends to understand that has only one objective: pro fiscalidad of taxes; in other words, Finnish o...

The idea is to apply neuroscience to the internalization of the tax culture in the management of taxes by the Creditor and the Debtor with the corresponding Tax understanding Tribute birth, the birth of the obligation, enforceability and determination of taxes understand and apply equitable rights and obligations of the tax authorities and administered and the consistent application of sanctions in case of infringements liable for the incurred penalty or civil interdiction to incur if tax offenses established exhaustively in the tax rules. Surely synergistically to apply neuroscience and the theory of tax law, it is vital that neuroscience specialists think about the world of taxation and, in turn, that tax operators reflect on the world of neuroscience.

The State has created prepayment regimes of the “IGV” (GST), to broaden the tax base ensuring collection and avoiding evasion. The mechanisms applied, have only turned the companies into notaries and collectors of SUNAT, it has proceeded to diminish the liquidity of the companies. In particular, the Abatement Scheme is a form of “blind collection” since they do not take into account the actual amount of tax that the taxpayer would be obliged to pay, since the balances in favor or tax credits available to the taxpayer are not considered, who unfairly must distract their financial resources to pay the drawdowns complicating their cash flow and the value of money over time. Also, the study shows the financial and tax impact on the economic management of the application of the Abatement Regime in commercial and industrial companies in Lima Metropolitana, and the results obtained thro...

Objective: Determine if the taxes amount formal companies in the Peruvian mining sector compensates the environment damage or ecosystems caused by their activities. Method: Research of deductive, non-experimental and transversal quantitative approach, explanatory – causal level. The target population consisted of 49 formal mining companies that generate taxes on the Peruvian State in 15 regions, evidenced with normative documents from the Ministry of the Environment. Results: The mining sector tax revenues for the conservation and restoration of the destroyed environment by mining; likewise, the Ministry of the environment management has been inefficient so it develops the need for an environmental taxation. Conclusions: It corroborated that the taxation of the mining sector has been part of the Peruvian state income; however, it could not be determined whether or not it compensates to...

The birth of a tax that is set by the enactment of a law or a legislative decree in case of delegation considered exhaustively in Article 74 of the Political Constitution of Peru, within the technical tax which also clearly typifies the birth of the obligation tax set out in Article 2 of the Tax Code states: the tax liability arises when performing the action described in the law, as a generator of the this obligation, which is public law and is the link between the creditor and the debtor, established by law, which aims at providing tax compliance, being coercively enforceable under Article 1 of the Tax Code. That is why once the tax liability arise these is only the fact of being satisfied with the compliance tax provision, whether substantive or formal, and failure of timely payment of money can generate interest referred to in tax regulations which have financial implications for the...

Accounting professionals, as advisers and consultants in tax, has become a priority that their clients, employers and taxpayers in general, satisfy their tax obligations promptly to avoid unnecessary and wasteful contingencies. Therefore the duty of the accounting professional your clients have if possible a regular tax situation fully comply with all formal and substantial requirements and its fiscal condition does not fall within the conduct legally classified as infractions or tax crimes. With this background outlined some general aspects that must take into account the professional accountant before the fact may face a fiscal review process when the tax authority so requires, using its powers of oversight, is how the accountant should highlight its role in protecting the interests of the taxpayer, enforcing their rights and resorting to various means of defense, when it became clear ...

The establishment of taxes, designed to assist in the preservation of the environment is a strategic choice for environmental management through the performance of duty to contribute and the polluter pays principle, both fall within the principle of solidarity. Our goal is to show that environmental taxes have a clearly a tax. Thus, the technical coordination of environmental taxation must meet the principles of justice that inform the duty to contribute, as they are on track. The design of environmental taxation, within the boundaries set by those principles, ensures it flows into the calm sea of constitutional justice. Also, the overflow is the cause for the rule of law legal tax catastrophe: it unconstitutional. That is why we fulfill our social responsibility to propose the urgent implementation of environmental taxes to preserve the environment in Peru.

Taxation is the action with which the citizens surrendered to the State a certain amount of money in financing its public functions and services, taxation is not an end in itself: it is a tool of economic policy or guidelines that the government directed the production and distribution of wealth in a country. There is no legitimacy or credibility to the tax system in that side of paying taxes, perceived high levels of horizontal inequality and opacity of the mechanisms implemented and on the side of the destination of resources, is not seen adequate attention to the months of the population, both in terms of coverage and quality. It is desirable to design proposals to improve the national tax system and advocate a comprehensive tax reform with real equity because, as it has for a long time tends to understand that has only one objective: pro fiscalidad of taxes; in other words, Finnish o...

The idea is to apply neuroscience to the internalization of the tax culture in the management of taxes by the Creditor and the Debtor with the corresponding Tax understanding Tribute birth, the birth of the obligation, enforceability and determination of taxes understand and apply equitable rights and obligations of the tax authorities and administered and the consistent application of sanctions in case of infringements liable for the incurred penalty or civil interdiction to incur if tax offenses established exhaustively in the tax rules. Surely synergistically to apply neuroscience and the theory of tax law, it is vital that neuroscience specialists think about the world of taxation and, in turn, that tax operators reflect on the world of neuroscience.

The State has created prepayment regimes of the “IGV” (GST), to broaden the tax base ensuring collection and avoiding evasion. The mechanisms applied, have only turned the companies into notaries and collectors of SUNAT, it has proceeded to diminish the liquidity of the companies. In particular, the Abatement Scheme is a form of “blind collection” since they do not take into account the actual amount of tax that the taxpayer would be obliged to pay, since the balances in favor or tax credits available to the taxpayer are not considered, who unfairly must distract their financial resources to pay the drawdowns complicating their cash flow and the value of money over time. Also, the study shows the financial and tax impact on the economic management of the application of the Abatement Regime in commercial and industrial companies in Lima Metropolitana, and the results obtained thro...

Objective: Determine if the taxes amount formal companies in the Peruvian mining sector compensates the environment damage or ecosystems caused by their activities. Method: Research of deductive, non-experimental and transversal quantitative approach, explanatory – causal level. The target population consisted of 49 formal mining companies that generate taxes on the Peruvian State in 15 regions, evidenced with normative documents from the Ministry of the Environment. Results: The mining sector tax revenues for the conservation and restoration of the destroyed environment by mining; likewise, the Ministry of the environment management has been inefficient so it develops the need for an environmental taxation. Conclusions: It corroborated that the taxation of the mining sector has been part of the Peruvian state income; however, it could not be determined whether or not it compensates to...

La presente investigación tuvo como objetivo de orden principal la determinación de si el monto total de tributación que engloban las empresas que integran el sector minero peruano logra compensar los perjuicios tanto al medio ambiente como a los ecosistemas debido a la actividad de extracción. La evaluación de la situación problemática tuvo sus referentes de constatación en cuanto a los perjuicios perpetrados en el medio ambiente debido a la actividad extractiva minera, los montos de tributación de las empresas del sector minero; los montos de inversión y el gasto público que se ha derivado para efectos de conservar, así como de restauración cuando el medio ambiente ha sido afectado. metodológicamente es una investigación descriptiva, no experimental, transversal, de alcance descriptivo. Se consideró a 49 empresas formales del sector minero peruano distribuidas en 15 reg...

At present the teachers of the University System we need to know the multiple concepts that are in use in the world of the New Technologies of Information and Communication (NTICs), for which the present work of investigation the university student tries to clarify some concepts relative to the above mentioned means in the process of Education Learning across technological means as the contributions and the problematics of the TICs, the Universities and the Use of the Web, as central element in a level of car learning, the action of the university teacher opposite to virtual environments and finally a survey to the Teachers of the Faculty of Countable Sciences of the UNMSM, conclusions and recommendations.

Clearly it is necessary to change the current educational model and evolve into another model where university education adequately addressed the demand but with quality. Given these needs, Wireless Technology can be one of the key elements that help the required transformations. This has been understood that many Peruvian universities with different intensities of use of the Web offer courses, courses and careers completely virtual. Some believe that the inclusion of Wireless Technologies state that replace the role of teacher, which is not true, because with them the teacher has to play an important role as counselor to students are not lost in the search for information, in the management and use of educational materials, guiding them to make the greatest effort of analysis and interpretation and not just the mechanics of copying and pasting. In this context this article aims to highl...

At present the teachers of the University System we need to know the multiple concepts that are in use in the world of the New Technologies of Information and Communication (NTICs), for which the present work of investigation the university student tries to clarify some concepts relative to the above mentioned means in the process of Education Learning across technological means as the contributions and the problematics of the TICs, the Universities and the Use of the Web, as central element in a level of car learning, the action of the university teacher opposite to virtual environments and finally a survey to the Teachers of the Faculty of Countable Sciences of the UNMSM, conclusions and recommendations.

Clearly it is necessary to change the current educational model and evolve into another model where university education adequately addressed the demand but with quality. Given these needs, Wireless Technology can be one of the key elements that help the required transformations. This has been understood that many Peruvian universities with different intensities of use of the Web offer courses, courses and careers completely virtual. Some believe that the inclusion of Wireless Technologies state that replace the role of teacher, which is not true, because with them the teacher has to play an important role as counselor to students are not lost in the search for information, in the management and use of educational materials, guiding them to make the greatest effort of analysis and interpretation and not just the mechanics of copying and pasting. In this context this article aims to highl...