Tributos y aportes del contrato de trabajo: la tributación laboral

• Autor: Toyama Miyagusuku, Jorge
• Formato: artículo
• Fecha de Publicación: 2013
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/9583
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/themis/article/view/9583
• Nivel de acceso: acceso abierto
• Materia: Labor costs; labor taxation; tax examination; income tax; Costos laborales; tributación laboral; fiscalización tributaria; Impuesto a la Renta

Law is always closely linked to reality and, for this reason, its areas intertwine constantly. This is how, considering the taxes that arise from the work relations, it is understood that Labor Law and Tax Law have different meeting points. Currently, a phenomenon referred to as “taxation of Labor Law” is happening and, as a complex process, it requires a detailed analysis.Is it really an interdisciplinary topic or is this a case of invasion from one branch of Law to another? Do they just have points in common or do they differ also? The author examines these and other questions and to do so, herefers, among other topics, to the role that the Sunat has in these circumstances.