TAX REFORM OF INCOME TAX IN PERU 1936-2009

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All the tax reforms of income tax, have been significantly prosecutors that were not taken into account economic, social and financial and taxation serve to the country’s development. Generally the tax rules have been developed without the full knowledge of the reality of our country. The procedures...

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Detalles Bibliográficos
Autor: García Castro, Ricardo
Formato: artículo
Fecha de Publicación:2010
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/4723
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/4723
Nivel de acceso:acceso abierto
Materia:Reformas tributaria
la reforma tributaria integral
impuesto a la renta.
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spelling TAX REFORM OF INCOME TAX IN PERU 1936-2009LAS REFORMAS TRIBUTARIAS DEL IMPUESTO A LA RENTA EN EL PERÚ - 1936-2009García Castro, RicardoReformas tributariala reforma tributaria integralimpuesto a la renta.All the tax reforms of income tax, have been significantly prosecutors that were not taken into account economic, social and financial and taxation serve to the country’s development. Generally the tax rules have been developed without the full knowledge of the reality of our country. The procedures we followed in this investigation has been to locate books, magazines, press releases, brochures and newspapers, specialist consultations of the item. The result of this research are that to make a comprehensive tax reform should be considered a reform of the State.Todas las reformas tributarias del impuesto a la renta, han sido netamente fiscales, por que no se tomaron en cuenta los aspectos económicos, financieros y sociales y que los tributos sirvan para el desarrollo del país. Generalmente las normas tributarias han sido elaboradas, sin el pleno conocimiento de la realidad de nuestro país. Los procedimientos que hemos seguido en la presente investigación han consistido en ubicar los libros, revistas, notas de prensa, folletos, periódicos y consultas a especialistas del tema. El resultado de la investigación es que para hacer una reforma tributaria integral debe considerarse hacer una reforma del estado.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2010-12-31info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdfhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/472310.15381/quipu.v17i34.4723Quipukamayoc; Vol. 17 Núm. 34 (2010); 105-110Quipukamayoc; Vol. 17 No. 34 (2010); 105-1101609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/4723/3794Derechos de autor 2010 Ricardo García Castrohttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/47232020-05-29T10:28:35Z
dc.title.none.fl_str_mv TAX REFORM OF INCOME TAX IN PERU 1936-2009
LAS REFORMAS TRIBUTARIAS DEL IMPUESTO A LA RENTA EN EL PERÚ - 1936-2009
title TAX REFORM OF INCOME TAX IN PERU 1936-2009
spellingShingle TAX REFORM OF INCOME TAX IN PERU 1936-2009
García Castro, Ricardo
Reformas tributaria
la reforma tributaria integral
impuesto a la renta.
title_short TAX REFORM OF INCOME TAX IN PERU 1936-2009
title_full TAX REFORM OF INCOME TAX IN PERU 1936-2009
title_fullStr TAX REFORM OF INCOME TAX IN PERU 1936-2009
title_full_unstemmed TAX REFORM OF INCOME TAX IN PERU 1936-2009
title_sort TAX REFORM OF INCOME TAX IN PERU 1936-2009
dc.creator.none.fl_str_mv García Castro, Ricardo
author García Castro, Ricardo
author_facet García Castro, Ricardo
author_role author
dc.subject.none.fl_str_mv Reformas tributaria
la reforma tributaria integral
impuesto a la renta.
topic Reformas tributaria
la reforma tributaria integral
impuesto a la renta.
description All the tax reforms of income tax, have been significantly prosecutors that were not taken into account economic, social and financial and taxation serve to the country’s development. Generally the tax rules have been developed without the full knowledge of the reality of our country. The procedures we followed in this investigation has been to locate books, magazines, press releases, brochures and newspapers, specialist consultations of the item. The result of this research are that to make a comprehensive tax reform should be considered a reform of the State.
publishDate 2010
dc.date.none.fl_str_mv 2010-12-31
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 https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/4723
10.15381/quipu.v17i34.4723
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/4723
identifier_str_mv 10.15381/quipu.v17i34.4723
dc.language.none.fl_str_mv spa
language spa
dc.relation.none.fl_str_mv https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/4723/3794
dc.rights.none.fl_str_mv Derechos de autor 2010 Ricardo García Castro
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2010 Ricardo García Castro
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
dc.publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
publisher.none.fl_str_mv Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables
dc.source.none.fl_str_mv Quipukamayoc; Vol. 17 Núm. 34 (2010); 105-110
Quipukamayoc; Vol. 17 No. 34 (2010); 105-110
1609-8196
1560-9103
reponame:Revistas - Universidad Nacional Mayor de San Marcos
instname:Universidad Nacional Mayor de San Marcos
instacron:UNMSM
instname_str Universidad Nacional Mayor de San Marcos
instacron_str UNMSM
institution UNMSM
reponame_str Revistas - Universidad Nacional Mayor de San Marcos
collection Revistas - Universidad Nacional Mayor de San Marcos
repository.name.fl_str_mv
repository.mail.fl_str_mv
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score 13.905282
TAX REFORM OF INCOME TAX IN PERU 1936-2009
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