Revistas

URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4079

Esta subcomunidad reúne los artículos publicados en las revistas de ESAN: Journal of Economics, Finance and Administrative Science (JEFAS) y Giuristi: Revista de Derecho Corporativo. La búsqueda y acceso es a cada artículo en particular y se accede al texto completo mediante un enlace externo que redirige al archivo correspondiente en el portal de revistas de ESAN.

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Filtros

2020 - 20234

Ajustes

Autor: search.filters.author.Chávez Gonzales, Ángel MarcoIdioma: search.filters.itemlanguage.Español

Resultados de la búsqueda

Mostrando 1 - 4 de 4
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    Análisis de la norma IX del código tributario. Integración jurídica
    (Universidad ESAN, 2023-12-31) Chávez Gonzales, Ángel Marco
    Because of autonomy of tax law Rule IX of the Tax Code introduces legal integration, that works in the field that is not protected by principle of legality and preference of law, through the procedures of analogy and legal principles in cases of legal loophole other than legal vacuum, analyzing Standard IX in its components assumption “In matters not provided for by this Code or in other tax regulations” and consequence “rules other than tax regulations may be applied as long as they do not oppose and distort them. Additionally, the Principles of Tax Law will be applied, or failing that, the Principles of Administrative Law and the General Principles of Law”.
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    Fuentes del derecho tributario
    (Universidad ESAN, 2022-12-19) Chávez Gonzales, Ángel Marco
    Sources of tax law produce introductory vehicles of regulations (Constitution, Treaties, Law, etc.) through a procedure, whose contents introduce articles, paragraphs, subsections, etc. to the legal system as introduced rules. This article begins with the question: What are the sources of law? and What are they for?, to then deal with the relationship between the general system of sources of law and the sources of tax law, next we address the classification of sources of tax law in the Tax Code in self-generating sources of tax regulations and clarifying sources of tax regulations, and finally the case of tax stability agreements is analyzed.
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    La interpretación en el derecho tributario
    (Universidad ESAN, 2021-12-11) Chávez Gonzales, Ángel Marco
    Tax controversies in part are originated by the different interpretations of the tax regulations between tax administration and taxpayers, so the issue of the interpretation of the tax regulations is of academic interest for this reason we have resorted to the doctrine and from a practical point of view to the resolutions of the Tax Court and the judgments of the Supreme Court. This article begins showing what tax controversies mean in numbers; then referring to the a priori approach of the interpreter, known as general interpretation criteria; also we will discuss the methods of interpretation; after we will see the apothegms of interpretation, which are topical arguments of fairly general acceptance; finalizing the article with the analogy, the excessive interpretation of the rule and the interpretation of the tax relief.
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    La informalidad: propuesta de modificación del impuesto general a las ventas y del impuesto a la renta para las MYPEs
    (Universidad ESAN, 2020-12-01) Chávez Gonzales, Ángel Marco
    The mandatory social isolation by COVID-19 has impacted the growth of the economy, revealing the high rate of informality, which has hindered the State from exercising efficient control to apply sanitary measures and grant benefits. Informality is more intense in the activities of the SMEs. One of the causes is the effect that taxes have on their decisions, such as the Business Income Tax and the General Sales Tax, therefore we propose to modify the General Sales Tax and Income Tax SMEs regarding its tax incidence in order to attract the informal and informal activities to formality.