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...
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| 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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| _version_ | 1881695147836571648 |
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| author | Pinedo del Aguila, Victoria Esther Chavez Guerrero, Angel Jhoseph Lazo Palacios, Merlin |
| author_browse | Chavez Guerrero, Angel Jhoseph Lazo Palacios, Merlin Pinedo del Aguila, Victoria Esther |
| author_facet | Pinedo del Aguila, Victoria Esther Chavez Guerrero, Angel Jhoseph Lazo Palacios, Merlin |
| author_sort | Pinedo del Aguila, Victoria Esther |
| collection | Revistas |
| container_title | Revista de Investigación Valor Contable |
| description | 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. |
| format | Online |
| id | oai:rivc.upeu.edu.pe:article/1256 |
| institution | UPeU |
| issn | 2413-5860 2410-1052 |
| language | Spanish |
| publishDate | 2020 |
| publishDateRange | 2020 |
| publishDateSort | 2020 |
| publisher | Universidad Peruana Unión |
| publisherStr | Universidad Peruana Unión |
| record_format | ojs |
| revista_str_mv | Revista de Investigación Valor Contable |
| spelling | oai:rivc.upeu.edu.pe:article/12562020-11-30T15:14:27Z Principle of non-confiscatoriness and income tax of 5th Category Principio de no confiscatoriedad e impuesto a la renta de 5ta Categoría Pinedo del Aguila, Victoria Esther Chavez Guerrero, Angel Jhoseph Lazo Palacios, Merlin Principio contable, no confiscatoriedad, impuesto a la renta, quinta categoria Accounting principle, non-confiscatoriness, income tax, fifth 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. 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. El principio de no confiscatoriedad es uno de los principios más controvertidos y difíciles de precisar con exactitud en toda la doctrina tributaria, al considerar que es deber de todo ciudadano el contribuir al financiamiento de los gastos públicos; teniendo en cuenta la situación económica de cada quien. De allí que, en el presente estudio empírico de nivel correlacional y corte transversal, se determina la relación entre el principio de no confiscatoriedad y el impuesto a la renta de 5ta Categoría, en una población constituida por 49 profesionales afiliados y miembros de la Junta Directiva al Colegio de Contadores Públicos de Lima. Los resultados establecen la existencia de una relación altamente significativa; es decir, a mayor capacidad contributiva mayor será la consideración del impuesto de renta de 5ta categoría; por tal motivo se establece que el principio de no confiscatoriedad posee su propio campo de acción y los tribunales tienen la misión de construir una doctrina sobre su alcance, mediante la formación del contribuyente con información necesaria mediante capacitaciones a fin de cumplir con sus obligaciones tributarias. Universidad Peruana Unión 2020-03-03 info:eu-repo/semantics/article info:eu-repo/semantics/publishedVersion Artículo revisado por pares application/pdf text/html https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1256 10.17162/rivc.v6i1.1256 Revista de Investigación Valor Contable; Vol. 6 Núm. 1 (2019): Revista Científica Valor Contable; 33 - 43 2413-5860 2410-1052 spa https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1256/1600 https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1256/1713 Derechos de autor 2020 Revista de Investigación Valor Contable |
| spellingShingle | Principio contable, no confiscatoriedad, impuesto a la renta, quinta categoria Accounting principle, non-confiscatoriness, income tax, fifth category Pinedo del Aguila, Victoria Esther Chavez Guerrero, Angel Jhoseph Lazo Palacios, Merlin Principle of non-confiscatoriness and income tax of 5th Category |
| title | Principle of non-confiscatoriness and income tax of 5th Category |
| title_alt | Principio de no confiscatoriedad e impuesto a la renta de 5ta Categoría |
| title_full | Principle of non-confiscatoriness and income tax of 5th Category |
| title_fullStr | Principle of non-confiscatoriness and income tax of 5th Category |
| title_full_unstemmed | Principle of non-confiscatoriness and income tax of 5th Category |
| title_short | Principle of non-confiscatoriness and income tax of 5th Category |
| title_sort | principle of non confiscatoriness and income tax of 5th category |
| topic | Principio contable, no confiscatoriedad, impuesto a la renta, quinta categoria Accounting principle, non-confiscatoriness, income tax, fifth category |
| topic_facet | Principio contable, no confiscatoriedad, impuesto a la renta, quinta categoria Accounting principle, non-confiscatoriness, income tax, fifth category |
| url | https://rivc.upeu.edu.pe/index.php/ri_vc/article/view/1256 |
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