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...
Autor Principal: | Meneses Morales, Indhira |
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Otros Autores: | Napán Zamora, Johanny Mayte, Valverde Casas, Nicolás Alejandro |
Formato: | Artículo |
Idioma: | Español |
Publicado: |
IUS ET VERITAS
2016
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Materias: | |
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. |
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