Atrasos tributarios y litigiosidad tributaria en el Perú, algunos aspectos para reflexionar

Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian t...

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Bibliographic Details
Main Authors: Sevillano, Sandra, Sotelo, Eduardo
Format: Article
Language:Spanish
Published: 2014
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=4904849
Source:Derecho PUCP: Revista de la Facultad de Derecho, ISSN 2305-2546, Nº. 72, 2014 (Ejemplar dedicado a: Derecho Tributario: Internacionalización y Tendencias), pags. 71-101
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