The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions

• Autor: Aguayo López, Juan Maximiliano
• Formato: artículo
• Fecha de Publicación: 2014
• Institución: Pontificia Universidad Católica del Perú
• Repositorio: Revistas - Pontificia Universidad Católica del Perú
• Lenguaje: español
• OAI Identifier: oai:ojs.pkp.sfu.ca:article/12573
• Enlace del recurso: http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12573
• Nivel de acceso: acceso abierto
• Materia: Tax Law in Peruvian law; General Part of Tax Law; Tax legal relationship; Tax obligation; Extinguishing means tax liability; Payment of tax liability; Conditions and features of the payment of the tax liability; Derecho Tributario en la legislación peruana; Parte General del Derecho Tributario; Relación jurídico tributaria; Obligación tributaria; Medios de extinción de la obligación tributaria; Pago de la obligación tributaria; Requisitos y características del pago de la obligación tributaria

This article presents in general terms the nature and characteristics of some of the key legal institutions of taxation such as tax legal relationship, the principal tax liability and payment as means to cease the obligation (before the actions that can display the State for tax debt collection) and also explaining the most important legal policy issues that such institutions have received in Peru.