TAX REFORM OF INCOME TAX IN PERU 1936-2009

Authors

  • Ricardo García Castro Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v17i34.4723

Keywords:

Reformas tributaria, la reforma tributaria integral, impuesto a la renta.

Abstract

All the tax reforms of income tax, have been significantly prosecutors that were not taken into account economic, social and financial and taxation serve to the country’s development. Generally the tax rules have been developed without the full knowledge of the reality of our country. The procedures we followed in this investigation has been to locate books, magazines, press releases, brochures and newspapers, specialist consultations of the item. The result of this research are that to make a comprehensive tax reform should be considered a reform of the State.

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Author Biography

  • Ricardo García Castro, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Docente Auxiliar de la Facultad de Ciencias Contables.

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Published

2010-12-31

Issue

Section

Original papers

How to Cite

García Castro, R. (2010). TAX REFORM OF INCOME TAX IN PERU 1936-2009. Quipukamayoc, 17(34), 105-110. https://doi.org/10.15381/quipu.v17i34.4723