2. Publicaciones

URI permanente para esta comunidadhttps://hdl.handle.net/20.500.12640/4068

Las publicaciones de ESAN reúnen una variedad de materiales académicos y prácticos que abarcan áreas fundamentales como la administración, economía, negocios, entre otros. Con enfoque en la formación y el desarrollo profesional, estas obras buscan contribuir al conocimiento y la innovación en diversas disciplinas; asimismo, proporciona información relevante y actualizada para la comunidad académica y empresarial en el ámbito local e internacional

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2022 - 20232

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Autor: search.filters.author.Chávez Gonzales, Ángel MarcoFecha de inicio: 2022

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Mostrando 1 - 2 de 2
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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”.
  • Miniatura
    ÍtemSolo Metadatos
    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.