Fuentes del derecho tributario
| dc.contributor.author | Chávez Gonzales, Ángel Marco | |
| dc.date.accessioned | 2023-01-13T14:09:54Z | |
| dc.date.available | 2023-01-13T14:09:54Z | |
| dc.date.issued | 2022-12-19 | |
| dc.description.abstract | 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. | en_EN |
| dc.description.abstract | Las fuentes del derecho tributario producen vehículos introductores de normas (Constitución, tratados, leyes, etc.), a través de un procedimiento cuyos contenidos introducen artículos, párrafos, incisos, etc., al sistema jurídico. Este artículo comienza con las preguntas ¿qué son las fuentes del derecho?, ¿para qué sirven?, para luego tratar la relación entre el sistema general de fuentes de derecho y las fuentes del derecho tributario. Seguidamente, se aborda la clasificación de las fuentes del derecho tributario en el Código Tributario, en fuentes autogeneradoras de normas tributarias y fuentes clarificadoras de normas tributarias; por último, se analiza el caso de los convenios de estabilidad tributaria. | es_ES |
| dc.identifier.citation | Chávez Gonzales, Ángel M. (2022). Fuentes del derecho tributario. Giuristi: Revista De Derecho Corporativo, 3(6), 21–56. https://doi.org/10.46631/Giuristi.2022.v3n6.04 | |
| dc.identifier.doi | https://doi.org/10.46631/Giuristi.2022.v3n6.04 | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12640/3293 | |
| dc.language.iso | spa | |
| dc.publisher | Universidad ESAN | |
| dc.publisher.country | PE | |
| dc.relation.ispartof | urn:issn:2708-9894 | |
| dc.relation.uri | https://revistas.esan.edu.pe/index.php/giuristi/article/view/617/504 | |
| dc.rights | Attribution 4.0 International | * |
| dc.rights | info:eu-repo/semantics/openAccess | es_ES |
| dc.rights.uri | https://creativecommons.org/licenses/by/4.0/ | |
| dc.subject | Sources of tax law | en_EN |
| dc.subject | Self-generating sources of tax regulations | en_EN |
| dc.subject | Clarifying sources of tax regulations | en_EN |
| dc.subject | Tax stability agreements | en_EN |
| dc.subject | Fuentes del derecho tributario | es_ES |
| dc.subject | Fuentes autogeneradoras de normas | es_ES |
| dc.subject | Fuentes clarificadoras de normas | es_ES |
| dc.subject | Convenios de estabilidad tributaria | es_ES |
| dc.subject.ocde | https://purl.org/pe-repo/ocde/ford#5.05.01 | |
| dc.title | Fuentes del derecho tributario | es_ES |
| dc.type | info:eu-repo/semantics/article | |
| dc.type.other | Artículo | |
| dc.type.version | info:eu-repo/semantics/publishedVersion | |
| local.author.orcid | https://orcid.org/0000-0002-5732-2233 | |
| oaire.citation.endPage | 56 | |
| oaire.citation.issue | 6 | |
| oaire.citation.startPage | 21 | |
| oaire.citation.title | Giuristi: Revista de Derecho Corporativo | |
| oaire.citation.volume | 3 |
