info:eu-repo/semantics/bachelorThesis
La deficiente regulación del art.118 inc.c) del código tributario y la necesidad de regular un plazo de caducidad dentro de un proceso de cobranza coactiva: desde una perspectiva jurídico económica
Fecha
2015Autor
Garcia Quevedo, Max Rafael
Institución
Resumen
he enforced collection, organized from the perspective of tax administrative procedural law, has its primary origin in the existence of the state, the quality of this being economic subject, ie to transform certain social facts (rent, trade, ) in debt, in tax credits. This power of transformation is based on meeting public needs that the state wants and warrants granted, as the common good, peace, legal certainty, etc., organizing this search and satisfaction, based this power in the search and organization satisfaction of public needs. Regarding tax administrative procedure shows that is facing a strong challenge by society. Basically, among other things, how the Tax Administration (part of the state entity) has been discussed and is exercising its powers of collection of tax debts. Certainly tax debtors understand that even when taxation is a relationship of law rules should be subject to the exercise of the powers of control, determination of tax obligations and enforced collection by the tax authority must respect and to assert certain rights, values and principles recognized constitutional order. Thus, the result of this finding, for example, material application of constitutional and legal limits for the regulation and exercise of those powers is required, either in terms of ability to contribute to legal certainty, predictability, certainty, the preclusion of tax settlement, among others. This requirement, however, to understand tax debtors, it would not be presenting or giving legal force, especially in relation to how enforced collection procedures are established, as is the case in the absence of a limitation period of precautionary measures they lock in these procedures. In this context, the question arises: What can be the role of tax law in order to protect the debtor? In the present study argues that this role must be the same as always. The protective nature of our discipline must be present at all times and in all transformation, adapting to new realities and holding the classical principles of tax law. This study will focus on the role that, in my opinion, should play the Tax Law when precautionary measures are locked in a process of enforced collection regulated by the Peruvian Tax Code, considering that an adaptation is necessary to new reality. For this reason we will reflect on the need for a limitation period of precautionary measures in an enforced collection process as well as the study of the advantages and disadvantages that regulation would be generated on this important issue of tax law and power control coercive executor. It is intended to show that the precautionary measures for proper performance must not depend on the expense of the debtor's assets and needs the intervention of the legislature and initiatives coming from the research on the true legal nature of the precautionary measures within of enforced collection proceedings.