Diagnóstico: la reforma tributaria y las políticas fiscales necesarias en el Perú. Entrevista a César Luna-Victoria León

The recollection in the Peruvian tax system has been a constant problem over the years, mainly due to the high degree of informality and tax avoidance. The tax reform implemented in 2012 aimed to find a solution to these problems, yet it didn’t embrace themost important issues. It was also heavily c...

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Bibliographic Details
Main Authors: Roca Lizarzaburu, Luis Fernando, Benavides Maza, María Fátima, Garrido Lecca, Diana Milberg
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Tax policy
tax avoidance
tax reform
tax collection
taxes
Derecho
Política fiscal
elusión tributaria
reforma tributaria
recaudación
impuestos
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110370
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 11-18
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Diagnóstico: la reforma tributaria y las políticas fiscales necesarias en el Perú. Entrevista a César Luna-Victoria León
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