THE PERUVIAN TAX SYSTEM AND ITS PENDING RESTRUCTURING

Authors

  • Eduardo Alberto Montes Farro Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

DOI:

https://doi.org/10.15381/quipu.v16i31.5203

Keywords:

Unidad Impositiva Tributaria (UIT), afectos, base imponible.

Abstract

The tax system suffers from several defects in substance and form. We need a comprehensive rethinking, enabling a broad universe of taxpayers, easy understanding, compliance and control. Must be based on clarity, accuracy, fairness and justice.

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Author Biography

  • Eduardo Alberto Montes Farro, Universidad Nacional Mayor de San Marcos, Facultad de Ciencias Contables. Lima, Peru

    Contador Público Colegiado Certificado.

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Published

2009-06-15

Issue

Vol. 16 No. 31 (2009)

Section

Original papers

License

Copyright (c) 2009 Eduardo Alberto Montes Farro

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

AUTHORS RETAIN THEIR RIGHTS:

a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.

b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .

c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).

How to Cite

Montes Farro, E. A. (2009). THE PERUVIAN TAX SYSTEM AND ITS PENDING RESTRUCTURING. Quipukamayoc, 16(31), 79-82. https://doi.org/10.15381/quipu.v16i31.5203