Tax obligations incurred before and after the death of a sole propietorship company in Peru

Descripción del Articulo

Analyzing the doctrine that supports the regulation in the Tax Code of the institutions of joint and several tax liability and the transfer of tax obligations, it is verified that there is an inadequate and contradictory normative treatment to the tax obligations incurred before and after the death...

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Detalles Bibliográficos
Autor: López Raygada, Pedro Enrique Velásquez
Formato: artículo
Fecha de Publicación:2019
Institución:Universidad Nacional Mayor de San Marcos
Repositorio:Revistas - Universidad Nacional Mayor de San Marcos
Lenguaje:español
OAI Identifier:oai:ojs.csi.unmsm:article/15989
Enlace del recurso:https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989
Nivel de acceso:acceso abierto
Materia:Taxpayer
responsible
heir
transmission
taxes
company
Contribuyente
responsable
heredero
transmisión
tributos
empresa
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spelling Tax obligations incurred before and after the death of a sole propietorship company in PeruObligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el PerúLópez Raygada, Pedro Enrique VelásquezTaxpayerresponsibleheirtransmissiontaxescompanyContribuyenteresponsableherederotransmisióntributosempresaAnalyzing the doctrine that supports the regulation in the Tax Code of the institutions of joint and several tax liability and the transfer of tax obligations, it is verified that there is an inadequate and contradictory normative treatment to the tax obligations incurred before and after the death of the owner of a sole proprietorship in Peru. We have made an explanatory, qualitative, descriptive and substantive analytical type research, based on a mental and logical analysis. Both institutions should be adequately regulated to reduce conflict and increase legal certainty and predictability in tax matters.Analizando la doctrina que sustenta la regulación en el Código Tributario de las instituciones de la responsabilidad tributaria solidaria y la transmisión de las obligaciones tributarias se verifico que existe un inadecuado y contradictorio tratamiento normativo de ambas instituciones en el tratamiento que debe otorgarse a las obligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el Perú. Tenemos una investigación de tipo sustantiva explicativa, cualitativa, descriptiva y analítica, con base en un análisis mental y lógico. Ambas instituciones deben regularse adecuadamente con miras a reducir la conflictividad y aumentar la seguridad jurídica y predictibilidad en materia tributaria.Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables2019-04-16info:eu-repo/semantics/articleinfo:eu-repo/semantics/publishedVersionapplication/pdftext/htmlhttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/1598910.15381/quipu.v27i53.15989Quipukamayoc; Vol. 27 Núm. 53 (2019); 81-87Quipukamayoc; Vol. 27 No. 53 (2019); 81-871609-81961560-9103reponame:Revistas - Universidad Nacional Mayor de San Marcosinstname:Universidad Nacional Mayor de San Marcosinstacron:UNMSMspahttps://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989/13931https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989/14035Derechos de autor 2019 Pedro Enrique Velásquez López Raygadahttps://creativecommons.org/licenses/by-nc-sa/4.0info:eu-repo/semantics/openAccessoai:ojs.csi.unmsm:article/159892021-05-06T12:26:01Z
dc.title.none.fl_str_mv Tax obligations incurred before and after the death of a sole propietorship company in Peru
Obligaciones tributarias nacidas antes y después del fallecimiento del titular de una empresa unipersonal en el Perú
title Tax obligations incurred before and after the death of a sole propietorship company in Peru
spellingShingle Tax obligations incurred before and after the death of a sole propietorship company in Peru
López Raygada, Pedro Enrique Velásquez
Taxpayer
responsible
heir
transmission
taxes
company
Contribuyente
responsable
heredero
transmisión
tributos
empresa
title_short Tax obligations incurred before and after the death of a sole propietorship company in Peru
title_full Tax obligations incurred before and after the death of a sole propietorship company in Peru
title_fullStr Tax obligations incurred before and after the death of a sole propietorship company in Peru
title_full_unstemmed Tax obligations incurred before and after the death of a sole propietorship company in Peru
title_sort Tax obligations incurred before and after the death of a sole propietorship company in Peru
dc.creator.none.fl_str_mv López Raygada, Pedro Enrique Velásquez
author López Raygada, Pedro Enrique Velásquez
author_facet López Raygada, Pedro Enrique Velásquez
author_role author
dc.subject.none.fl_str_mv Taxpayer
responsible
heir
transmission
taxes
company
Contribuyente
responsable
heredero
transmisión
tributos
empresa
topic Taxpayer
responsible
heir
transmission
taxes
company
Contribuyente
responsable
heredero
transmisión
tributos
empresa
description Analyzing the doctrine that supports the regulation in the Tax Code of the institutions of joint and several tax liability and the transfer of tax obligations, it is verified that there is an inadequate and contradictory normative treatment to the tax obligations incurred before and after the death of the owner of a sole proprietorship in Peru. We have made an explanatory, qualitative, descriptive and substantive analytical type research, based on a mental and logical analysis. Both institutions should be adequately regulated to reduce conflict and increase legal certainty and predictability in tax matters.
publishDate 2019
dc.date.none.fl_str_mv 2019-04-16
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/15989
10.15381/quipu.v27i53.15989
url https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989
identifier_str_mv 10.15381/quipu.v27i53.15989
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/15989/13931
https://revistasinvestigacion.unmsm.edu.pe/index.php/quipu/article/view/15989/14035
dc.rights.none.fl_str_mv Derechos de autor 2019 Pedro Enrique Velásquez López Raygada
https://creativecommons.org/licenses/by-nc-sa/4.0
info:eu-repo/semantics/openAccess
rights_invalid_str_mv Derechos de autor 2019 Pedro Enrique Velásquez López Raygada
https://creativecommons.org/licenses/by-nc-sa/4.0
eu_rights_str_mv openAccess
dc.format.none.fl_str_mv application/pdf
text/html
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. 27 Núm. 53 (2019); 81-87
Quipukamayoc; Vol. 27 No. 53 (2019); 81-87
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 13.754616
Tax obligations incurred before and after the death of a sole propietorship company in Peru
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