Vulneración de derechos y principios constitucionales con el procedimiento de ingreso como recaudación del sistema de detracciones
Year: 2023
Type: article
Abstract: In the Peruvian legal system, through Legislative Decree no. the transfer of money from the supplier's Banco de la Nación account to a SUNAT account; Said procedure presents irregularities related to rights and principles. The objective of the article was to determine and analyze if there is an adequate regulation of the entry procedure as vulnerary collection, and if respect for the principle of non-confiscation and the right to due process is guaranteed; In order to achieve the objectives, the regulations that regulate the deduction system, the resolutions issued by the tax administration, the administrative jurisprudence through the resolutions of the Tax Court, and the national and international tax doctrine were analyzed. The approach was qualitative, of an explanatory type, was carried out with the analytical and inductive method; Documentary observation and content analysis techniques were used, the first one allowed to record the information and the second one to analyze it. As a result, it was possible to conclude that there is no adequate regulation of the procedure, and that it is possible to apply the principle of non-confiscation, generating an affectation to the ownership of the account, limiting its free availability; Likewise, it is a very fast procedure that violates due process.
Institution: Universidad Nacional del Altiplano
Language: Spanish
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W4382794591