Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution

Descripción del Articulo

What is the logic of the State for the creation of contributions? When is a contribution denatured and becomes, in effect, a tax? What is the purpose of the existence of a regulatory contribution to different regulatory and oversight entities?Regarding the aforementioned regulatory contribution case...

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Detalles Bibliográficos
Autores: Bullard González, Alfred, Zumaeta, Fiorella
Formato: artículo
Fecha de Publicación:2015
Institución:Pontificia Universidad Católica del Perú
Repositorio:Revistas - Pontificia Universidad Católica del Perú
Lenguaje:español
OAI Identifier:oai:revistaspuc:article/14472
Enlace del recurso:http://revistas.pucp.edu.pe/index.php/themis/article/view/14472
Nivel de acceso:acceso abierto
Materia:Contribution
regulatory contribution
transaction costs
externalities
taxation principles
Contribución
aporte por regulación
costos de transacción
externalidades
principios tributarios
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spelling Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contributionContrabando tributario: el aporte de regulación y de cómo hacer pasar un impuesto como si fuera una contribuciónBullard González, AlfredZumaeta, FiorellaContributionregulatory contributiontransaction costsexternalitiestaxation principlesContribuciónaporte por regulacióncostos de transacciónexternalidadesprincipios tributariosWhat is the logic of the State for the creation of contributions? When is a contribution denatured and becomes, in effect, a tax? What is the purpose of the existence of a regulatory contribution to different regulatory and oversight entities?Regarding the aforementioned regulatory contribution case, in the present article the authors criticize the fact that the State has created contributions that, in reality, are not contributions that, in reality, are not.¿Cuál es la lógica estatal para la creación de contribuciones? ¿Cuándo es que una contribución se desnaturaliza y pasa a ser, en los hechos, unimpuesto? ¿Para qué existe el aporte por regulación a diversas entidades regulatorias y fiscalizadoras?A propósito del mencionado caso del aporte por regulación, en el presente artículo los autores realizan una crítica a la creación por parte del Estado de contribuciones que, en realidad, no lo son.Pontificia Universidad Católica del Perú2015-07-01info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttp://revistas.pucp.edu.pe/index.php/themis/article/view/14472THEMIS Revista de Derecho; Núm. 67 (2015): Derecho Constitucional; 239-2541810-9934reponame:Revistas - Pontificia Universidad Católica del Perúinstname:Pontificia Universidad Católica del Perúinstacron:PUCPspahttp://revistas.pucp.edu.pe/index.php/themis/article/view/14472/15084Derechos de autor 2016 THĒMIS-Revista de Derechohttp://creativecommons.org/licenses/by/4.0info:eu-repo/semantics/openAccessoai:revistaspuc:article/144722019-07-02T15:47:59Z
dc.title.none.fl_str_mv Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
Contrabando tributario: el aporte de regulación y de cómo hacer pasar un impuesto como si fuera una contribución
title Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
spellingShingle Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
Bullard González, Alfred
Contribution
regulatory contribution
transaction costs
externalities
taxation principles
Contribución
aporte por regulación
costos de transacción
externalidades
principios tributarios
title_short Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
title_full Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
title_fullStr Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
title_full_unstemmed Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
title_sort Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
dc.creator.none.fl_str_mv Bullard González, Alfred
Zumaeta, Fiorella
author Bullard González, Alfred
author_facet Bullard González, Alfred
Zumaeta, Fiorella
author_role author
author2 Zumaeta, Fiorella
author2_role author
dc.subject.none.fl_str_mv Contribution
regulatory contribution
transaction costs
externalities
taxation principles
Contribución
aporte por regulación
costos de transacción
externalidades
principios tributarios
topic Contribution
regulatory contribution
transaction costs
externalities
taxation principles
Contribución
aporte por regulación
costos de transacción
externalidades
principios tributarios
description What is the logic of the State for the creation of contributions? When is a contribution denatured and becomes, in effect, a tax? What is the purpose of the existence of a regulatory contribution to different regulatory and oversight entities?Regarding the aforementioned regulatory contribution case, in the present article the authors criticize the fact that the State has created contributions that, in reality, are not contributions that, in reality, are not.
publishDate 2015
dc.date.none.fl_str_mv 2015-07-01
dc.type.none.fl_str_mv info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion
format article
status_str publishedVersion
dc.identifier.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/themis/article/view/14472
url http://revistas.pucp.edu.pe/index.php/themis/article/view/14472
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv http://revistas.pucp.edu.pe/index.php/themis/article/view/14472/15084
dc.rights.none.fl_str_mv Derechos de autor 2016 THĒMIS-Revista de Derecho
http://creativecommons.org/licenses/by/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2016 THĒMIS-Revista de Derecho
http://creativecommons.org/licenses/by/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
publisher.none.fl_str_mv Pontificia Universidad Católica del Perú
dc.source.none.fl_str_mv THEMIS Revista de Derecho; Núm. 67 (2015): Derecho Constitucional; 239-254
1810-9934
reponame:Revistas - Pontificia Universidad Católica del Perú
instname:Pontificia Universidad Católica del Perú
instacron:PUCP
instname_str Pontificia Universidad Católica del Perú
instacron_str PUCP
institution PUCP
reponame_str Revistas - Pontificia Universidad Católica del Perú
collection Revistas - Pontificia Universidad Católica del Perú
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 12.8608675
Taxation smuggling: the regulatory contribution and how to pass a tax as if it were a contribution
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