Principle of non-confiscatoriness and income tax of 5th Category
The principle of non-confiscatoriness is one of the most controversial and difficult principles to specify exactly in all tax doctrine, considering that it is the duty of every citizen to contribute to the financing of public expenditures; taking into account the economic situation of each one. Henc...
Guardado en:
| Publicado en: | Revista de Investigación Valor Contable |
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| Autores principales: | , , |
| Formato: | Artículo de revista |
| Lenguaje: | español |
| Publicado: |
Universidad Peruana Unión
2020
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| Materias: | |
| Acceso en línea: | Ver en el sistema de origen |
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| Sumario: | The principle of non-confiscatoriness is one of the most controversial and difficult principles to specify exactly in all tax doctrine, considering that it is the duty of every citizen to contribute to the financing of public expenditures; taking into account the economic situation of each one. Hence, in the present empirical study of correlational level and cross-section, the relationship between the principle of non-confiscation and income tax of 5th Category is determined, in a population consisting of 49 affiliated professionals and members of the Board of Directors to the College of Public Accountants of Lima. The results establish the existence of a highly significant relationship; that is, the greater the tax capacity, the greater the consideration of the income tax of the 5th category; For this reason it is established that the principle of non-confiscatority has its own field of action and the courts have the mission of constructing a doctrine on its scope, by training the taxpayer with the necessary information through training in order to comply with their tax obligations. |
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| ISSN: | 2413-5860 2410-1052 |