El impuesto predial y su impacto en las finanzas públicas

Public finance is of much importance for the sustainability of a State. For that purpose,there are diverse tax mechanisms that are key to achieve that purpose, such as the case of Property Taxes. However, can we affirm that this tax achieves that goal in Peru? Is the rate properly fixed? Is there an...

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Bibliographic Details
Main Authors: Acosta Bermedo, Otto Alonso, Tapia Quintanilla, Adriana del Pilar, Wong Vargas, Christian Fernando
Format: Article
Language:Spanish
Published: 2013
Subjects:
Law
Property taxes
public finance
fiscal decentralization
tax rate
inafectaciones
exemptions
Impuesto predial
finanzas públicas
descentralización fiscal
tasa impositiva
exoneraciones
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5110380
Source:THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 157-172
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El impuesto predial y su impacto en las finanzas públicas
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