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1
artículo
Publicado 2021
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Currently, we are facing a significant increase in transactions with cryptocurrencies as an alternative to the traditional payment system, and even as an investment; so, most countries in the world have already taken action on the tax treatment of these transactions: There are various pronouncements issued by the tax authorities in the world and, in some jurisdictions, specific legislative measures have been adopted to regulate the tax effects of transactions with cryptocurrencies. For that reason, it is necessary to evaluate the current tax treatment of activities with cryptocurrencies in Peruvian legislation, in order to identify -from a comparative perspective- the main tax problems and to provide some guidelines to be taken into account for an eventual regulation.
2
artículo
Publicado 2021
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Currently, the implementation of support and ensuring the development of small and medium-sized businesses in the Russian Federation is one of the most important tasks of the state. The primary task of state tax regulation is to ensure such a mechanism for taxing the activities of small and medium-sized businesses, in which, on the one hand, the optimal level of tax burden is ensured, and on the other hand, there are stable and predictable tax revenues to the budget system. One of the tools of tax regulation are special tax regimes that provide support and development of small and medium-sized businesses, simplify the mechanism of taxation and tax administration, and optimize the tax burden. One of such special tax regimes is the patent taxation system.
3
artículo
Publicado 2017
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In Ecuador, fiscal policy is directly linked to economic policy, allowing the State to have a collection of taxes to cover public expenditure, this income should be redistributed in the less favored sectors. Given the need to identify the impact of the application of tax benefits used by companies, whether new or already operating, and natural persons who are or not required to keep accounting. There is a need to know the behavior of these Economic sectors, given the various changes that have taken place in the Ecuadorian tax legislation and which have led to an increase or decrease in the collection of Income Tax in the Province of El Oro. For this reason, the main problem has been identified as the need to know which is the economic impact of the tax benefits related to exemptions and exonerations in the payment of Income Tax in the economic sectors in the Province of El Oro in the per...
4
artículo
Publicado 1974
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This article explores the legal concept of income, focusing on its definition and its implications within the tax legislation. Thus, the author explores two main theories: on the one hand, the source theory establishes that only periodic and lasting income from a specific source is considered as taxable income; on the other hand, the capital gain theory considers as taxable income all benefits received by the taxpayer, regardless of their origin. In this context, the author points out that Peruvian legislation adopts an intermediate formula, which extends the concept of taxable income to certain specific benefits, without going to the extreme of the capital gain theory. He also addresses the challenges in the definition of habitual activities for tax purposes, highlighting the need to establish requirements to qualify a taxpayer as “habitual” due to the lack of a clear definition of ...
5
artículo
Publicado 2022
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This article seeks to clarify the positive relationship between the inclusion of informal organizations under a registry that allows the collection of property tax in response to assistance in the delivery of proof of possession for access to basic services. The methodology has been carried out under a non-experimental and descriptive investigation, which has shown a lack of state capacities to prevent invasions. In addition, there is a weakness in the tax collection capacity for a private group already titled and registered, so an attempt is made to solve a social problem alleging the need, but without a planned municipal management that can mitigate basic care such as health, safety and others. from effective tax collection. The figure of the passive subject of the property tax is adjusted to a literal interpretation. However, reality shows that there is an important and considerable m...
6
artículo
Publicado 2014
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The main problems in accounting for the income taxes arises from the fact that the utility for financial pur-poses, can be very different from the utility a taxable use, with the effect that the tax shown in the income statement as tax charges income, bears no relation to the value shown in that state; and further, it may be the case, that there is a charge for income tax in the income statement when this is found to show an accounting loss.Whether the income tax is an expense that must be recognized to get to the net income or costs of doing business, focuses on the International Accounting Standard No. 12 (NIC 12). However, in our midst this invaluable principle has not yet dissemination should have. Limitation seeking to assist in overcomes this treaty, with the aim that, as a result of their unders-tanding and application rather Financial Statements reasonably reflect the financial p...
7
artículo
Publicado 2023
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The Environmental Authority has identified the existence of millions of hectares of degraded ecosystems that provide ecosystem services that need to be recovered. This problem constitutes a natural infrastructure gap that must be addressed by the authorities to establish actions that promote investments in natural protection. An alternative to reduce this gap is the application of the Works for Taxes mechanism. This is a public investment execution modality that allows to have quality infrastructure and services in an agile way through the cooperation of the public and private sectors. Implemented since 2009, it operates successfully, contributing to the closing of priority infrastructure and services gaps at the national level. However, it is not usually used for the implementation of environmental investments. Therefore, this article analyzes the potential of the application of Works f...
8
artículo
Publicado 1985
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The objective of this work is to present a vision contrary to the liberal one, in which the ineffectiveness of the public sector is the consequence of the actions of the executors of economic policies. Here it is asked how the different variables are theoretically linked to the concept of “effectiveness of public sector actions” and it will be contrasted with the historical experience of the recent years. It also pretends to show that the theoretical approach of the public deficit related to the executors of economic policy corresponds to a particular theoretical option subject to strong criticism. Finally, it wants to stand out that this is a first partial (and general) attempt to propose a general hypothesis to tackle the public problem from a Keynesian-Kaleckian approach to reality.
9
artículo
Publicado 2016
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The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law.
10
artículo
Publicado 2018
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The municipal administration in Peru is part of the national policy of modernization of public management to 2021. The SUNAT, RENIEC, ONPE and SAT are known by their efficient management results. The problem is that there are municipalities with tax-administration systems that are very limited in their functions. The “Automated System of Control of Tax Values (SACVT)” is a solution presented in this research, of descriptive and explanatory type with the objective of determining the way in which the application of this system would influence the administrative tax management of the District Municipality of San Luis, source of the investigation. For which a transversal correlative analysis was carried out and surveys were applied to elucidate the analyzed variables such as the Automated System and the Administrative Tax Administration. This was applied to the officials and technicians ...
11
artículo
The first half of this report contains the concept of interpretation and its relationship with the written language. In addition, it proposes how the ambiguity of the language is one of the main problems for legal interpretation. The second half of this report establishes which components of the legal interpretation are, from a theoretical perspective –according to doctrine and practice– following jurisprudence, criteria and methods of interpretation allowed in Law. This part also proposes a route for the legal interpretation in Tax Law. The third part of this report contains the interpretation of two resolutions from the Tax Court following the described route.
12
artículo
The main objective of this research is to analyze vagueness as an evidentiary problem in tax avoidance cases, evaluating its impact on the ability of the adjudicating body to determine whether the specific facts of a case can be classified as tax avoidance. The work also aims to explain that the expertise of tax law applicators is relevant, both to identify and resolve problems of vagueness and to make and evaluate maxims of experience in establishing the facts in this type of cases. To this effect, in the first section, an attempt is made to delimit the concept of “tax avoidance” and a definition of tax avoidance consistent with the dominant linguistic uses in current Spanish and Chilean dogmatics. The second section analyzes the role of vagueness, frequently used in the application of general anti-avoidance rules, to combat tax avoidance. It is concluded that it is a kind of v...
13
artículo
Tax evasion and tax collection in small and medium-sized enterprises in the region is a persistent and growing problem that affects not only the fiscal fund but also the development of the country. Therefore, knowing from the perspective of the family business how this phenomenon happens is important to understand the problem and in subsequent work to initiate the corresponding improvement actions. The work aims to determine if there is a relationship between Tax Evasion and Tax Collection in merchants of the Lima Fair in the province of Tacna. Its secondary objectives are: To determine the relationship between Tax Consciousness and Tax Collection, determine the relationship between fiscal responsibility as a role of the taxpayer and Tax Collection and analyze tax knowledge and its relationship with tax collection in the companies investigated. The study carried out belongs to the explor...
14
artículo
Tax evasion and tax collection in small and medium-sized enterprises in the region is a persistent and growing problem that affects not only the fiscal fund but also the development of the country. Therefore, knowing from the perspective of the family business how this phenomenon happens is important to understand the problem and in subsequent work to initiate the corresponding improvement actions. The work aims to determine if there is a relationship between Tax Evasion and Tax Collection in merchants of the Lima Fair in the province of Tacna. Its secondary objectives are: To determine the relationship between Tax Consciousness and Tax Collection, determine the relationship between fiscal responsibility as a role of the taxpayer and Tax Collection and analyze tax knowledge and its relationship with tax collection in the companies investigated. The study carried out belongs to the explor...
15
artículo
Publicado 2018
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The investigation explains the existence of influence of the informality dimension of the MYPES in the collection of the VAT, during the period 2010-2014, and why the informality of the Mypes was a factor that influenced the collection of VAT. In the period 2010-2014, based on this objective, a descriptive - explanatory analysis was carried out on the relationship between the variables, using official data from the Ministry of Production, Ministry of Labor, Sunat, among others. The main result shows that there is an Influence of the informality dimension of the MYPES in the Collection of the IGV in the period 2010-2014 and that the degree of this influence is statistically significant. In this way, it was concluded that the informality presented in the Mypes, significantly affects the collection of the VAT. And consequently, the tax revenues of the central government and is the main barr...
16
artículo
In relation to the Income Tax Law, it mentions that the expenses that are causal for the generation of taxable income, which must meet certain formal and substantial requirements, are deductible. However, there is the problem that companies lose the right to deduct their expenses and other tax benefits, because they do not have control policies and procedures, as well as training, which impacts on their economic and financial management. The present work is developed through descriptive studies (observation of the facts) and correlational studies (measurement of the degree of relationship that exists between the variables). The method used is inductive, since it is the study of a case. Determining that non-compliance with tax rules due to a lack of control procedures and policies; as well as the lack of training of the members of the organization negatively impacts the economic (profitab...
17
artículo
Publicado 2024
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This article raises as a general problem: is corporate social responsibility a causal expense to determine the income tax in companies in the hydrocarbon sector in Peru, period 2015-2018? Likewise, it aims to demonstrate that corporate social responsibility is a causal expense to determine the income tax in companies in the hydrocarbon sector in Peru, period 2015-2018. The methodology applied is a quantitative approach, a descriptive type of research, with a non-experimental – longitudinal design, applying surveys as a technique and the questionnaire as an instrument, surveying 25 professional collaborators of companies in the hydrocarbon sector of Lima. The results obtained indicate that there is a significant correlation between the corporate social responsibility variables and the determination of the income tax in companies in the hydrocarbon sector in Peru during the period 2015-2...
18
artículo
Importance of the collection 2020 federal income tax about the rent for the mexican financial system
Publicado 2020
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Objective: To analyze the economic and financial importance that the Income Tax (ISR) represents for the Mexican financial system and for the international GDP of the World Bank, using the quantitative procedures through the analysis of economic, accounting and financial factors. Method: In this research, the inductive and quantitative methods will be applied, and then the analytical and finally the deductive methods will be used. Results: The financial participation that will be received by the Ministry of Finance and Public Credit in the collection of the Income Tax "ISR" in 2020, will be approximately $1,852,852,300,000.00 MXN and that in U.S. dollars represents the amount of 84,220,559,091.00 US$, (eighty-four thousand two hundred and twenty million five hundred and fifty-nine thousand ninety-one dollars, the problem that currently faces the Financial System of the Mexican Government...
19
artículo
In order to use historical data for revealing temperature changes in Central Peru during the 18th century, it is necessary to recognize and interpret the cultural, economic and social responses when confronted with marked environmental fluctuations. These caused changes to the farming systems, such as reduced productivity and revenues in all social sectors, particularly among the indigenous communities. Faced with this situation, the urban and rural population of Lima responded in numerous ways, from reorganizing irrigation systems, improved technologies and reduced taxes, to increased devotional Catholic ceremonies and in the indigenous sphere a public resurgence of ancestral cults supposedly eliminated in the 17th century.
20
artículo
In order to use historical data for revealing temperature changes in Central Peru during the 18th century, it is necessary to recognize and interpret the cultural, economic and social responses when confronted with marked environmental fluctuations. These caused changes to the farming systems, such as reduced productivity and revenues in all social sectors, particularly among the indigenous communities. Faced with this situation, the urban and rural population of Lima responded in numerous ways, from reorganizing irrigation systems, improved technologies and reduced taxes, to increased devotional Catholic ceremonies and in the indigenous sphere a public resurgence of ancestral cults supposedly eliminated in the 17th century.
