El derecho a la debida orientación del administrado, inducción a error y sus implicancias tributarias

• Autor: Calcina Mendoza, Rosa Angela
• Formato: tesis de maestría
• Fecha de Publicación: 2021
• Institución: Universidad de Lima
• Repositorio: ULIMA-Institucional
• Lenguaje: español
• OAI Identifier: oai:repositorio.ulima.edu.pe:20.500.12724/15134
• Enlace del recurso: https://hdl.handle.net/20.500.12724/15134
• Nivel de acceso: acceso abierto
• Materia: Administración tributaria; Responsabilidad administrativa; Protección al consumidor; Capacitación; Tax administration and procedure; Consumer protection; Training; Administrative responsibility; https://purl.org/pe-repo/ocde/ford#5.05.00

This research work is focused on highlighting the importance of the right of the administrated to the proper orientation and the recognition of the induction to error on the part of the Tax Administration, in the exercise of its various powers, as a cause for exoneration of liability, that do not allow the loss of benefits or rights or are charged with infractions or tax penalties. For this purpose, examples were developed, which are based on the arguments and criteria assumed and reflected in various resolutions of the Tax Court, identifying, in each of the cases, the harmful effects that could be generated for the taxpayer. In addition, the lack of tax regulation of the induction of error was evidenced as an exemption from liability, which would enable the supplementary application established in Rule IX of the Tax Code. Finally, to propose that the Tax Administration, in the exercise of its functions, apply the constitutionally recognized guarantees, such as the public interest, based on the equality of rights and obligations, of the parties that make up the tax legal relationship and, in the case specific of the power to sanction, in addition, the recognition of principles and defenses recognized in the TUO of the Law of General Administrative Procedure.