Determinación del impuesto a la renta sobre base presunta y vulneración del principio de legalidad
The article aims to analyze the method of Determination of income tax on presumed basis, as a power of the tax administration in Peru, and if its application violates the principle of legality. In administrative practice, it is recurrent to observe cases where the administration makes arbitrary use...
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| Format: | Article |
| Language: | Spanish |
| Published: |
2021
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=8024639 |
| Source: | Revista de Derecho: Universidad Nacional del Altiplano de Puno, ISSN 2313-6944, Vol. 6, Vol. 2, 2021 (Ejemplar dedicado a: Revista de Derecho de la Universidad Nacional del Altiplano de Puno), pags. 3-14 |
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