The myth of contributive capacity: Brief comments regarding to the current regulation to Income Tax Individuals and a proposal for the future

This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the...

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Autor Principal: Meneses Morales, Indhira
Otros Autores: Napán Zamora, Johanny Mayte, Valverde Casas, Nicolás Alejandro
Formato: Artículo
Idioma: Español
Publicado: IUS ET VERITAS 2016
Materias:
Tax
Acceso en línea: http://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/14831/15386
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Sumario: This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers.