At the moment the tributary systems should complete economic functions to produce resources for the production of goods and public services, inside the orientation of a short term economic politics of stability. As well we know, in Peru the revenues that the Government in tributary matter are given mainly by the collection from the General Tax to the Sales, Selective Tax to the Consumption, Tax to the External Trade, Tax to the Rent and the Tax to the Financial Transactions. However, it exists in our structure tributary factors that you/they restrict the competitiveness that you/they affect the production and the managerial productivity. In that sense it is required a tributary system with definitions and clear and transparent norms, without bureaucratic barriers that it is flexible and quickly adapted to the changes of the internal and external environment. This system goes by the moder...

The century change has brought new demands in the economy, the technology and the Internet, that have accentuated the popularization of knowledge and the increment of the social role of the companies, in the advance of the organizations, as well as the growing paper in the societies. In this context, the ethics arises as creation of value, in reason of the transparency of the managerial behaviors that benefit the whole community and the company itself, besides avoiding the juridical-legal consequences, that would happen as a result of its non-practice.

At the moment the tributary systems should complete economic functions to produce resources for the production of goods and public services, inside the orientation of a short term economic politics of stability. As well we know, in Peru the revenues that the Government in tributary matter are given mainly by the collection from the General Tax to the Sales, Selective Tax to the Consumption, Tax to the External Trade, Tax to the Rent and the Tax to the Financial Transactions. However, it exists in our structure tributary factors that you/they restrict the competitiveness that you/they affect the production and the managerial productivity. In that sense it is required a tributary system with definitions and clear and transparent norms, without bureaucratic barriers that it is flexible and quickly adapted to the changes of the internal and external environment. This system goes by the moder...

The century change has brought new demands in the economy, the technology and the Internet, that have accentuated the popularization of knowledge and the increment of the social role of the companies, in the advance of the organizations, as well as the growing paper in the societies. In this context, the ethics arises as creation of value, in reason of the transparency of the managerial behaviors that benefit the whole community and the company itself, besides avoiding the juridical-legal consequences, that would happen as a result of its non-practice.

Las iniciativas de negociaciones de acuerdos regionales, así como las negociaciones bilaterales de libre comercio, se han convertido en una característica de las actuales relaciones económicas internacionales, y Latinoamérica no podía estar al margen. Es en esa orientación que a partir de los años noventa surgen muchos más acuerdos regionales o subregionales, entre los que se encuentra la iniciativa de la Alianza del Pacífico, que pone un toque de distinción pragmática y comercial en relación a otros acuerdos regionales o subregionales, incluyendo en el escenario internacional nuevos elementos de reflexión para los procesos de integración en América Latina.