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Item type:Publication, La Aduana digital y su relación con la simplificación de los procedimientos aduaneros(2023-01-01)The digital economy is a global trend and it intensified during the pandemic that hit the entire world, which is why currently public institutions must invest in technology to be able to adapt administrative procedures to electronic administrative procedures, eliminating barriers of time and space with the purpose of improving the quality and transparency of the public service. Customs is the entrance door and the exit door for people and goods that are the object of foreign trade, which is why digital Customs is a categorical imperative in the context of the digital economy, being essential for total digitization of customs procedures an ideal regulatory framework both in the General Administrative Procedure Law, and in the General Customs Law, which is the special norm in customs matters. The pandemic evidenced the shortcomings in the logistics of Peruvian foreign trade and, above all, the lack of technology in customs procedures despite the fact that, for a little over a decade, Peru had been experiencing important regulatory changes related to the intensive use of technology, electronic transmissions and digital platforms aimed at avoiding physical contact between people and promoting the non-use of papers. The global needs derived from the pandemic in relation to reducing the negative impacts on international trade flows justified the concern of supranational institutions such as the World Customs Organization (WCO) who, based on best practices, issued a series of recommendations to deal with at this special juncture. In Peru, a series of provisions were made to restore and strengthen the international logistics chain, through the joint work of the public and private sectors, the public sector made the appropriate and necessary legislative and regulatory changes, for its part the private sector carried out the necessary investments to be able to supply the market with the goods and services demanded. In this context, it is evident the material and legal need to have a digital customs office where the electronic document has the same validity as the physical document, the principle of presumption of veracity is applied in its real dimension and customs procedures are one hundred percent digital. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, El tributo y la responsabilidad social corporativa como generadores del Estado de bienestar en el Perú – 2021(2023-01-01)La investigación tuvo como objetivo determinar de qué manera el Tributo y la Responsabilidad Social Corporativa (En adelante RSC) se constituyen en herramientas para generar el Estado de Bienestar (En adelante EB) en el Perú. El método de investigación fue mixto, tuvo un enfoque cualitativo, donde se extrajo la percepción subjetiva de los expertos entrevistados en relación con el binomio Tributo –RSC y un enfoque cuantitativo, para conocer datos objetivos sobre las variables investigadas. La investigación tuvo como resultados que el Tributo a través del rol social de redistribuir la riqueza producida y la dación de incentivos tributarios para estimular la inversión privada en la zona rural del Perú se constituye en una herramienta idónea para generar el EB. Así mismo, la RSC a través del proceso de generación de valor en su dimensión interna y externa, se constituye en una herramienta idónea para generar el EB. De acuerdo con los datos obtenidos y conforme con Gonzáles (2022) el Tributo es una herramienta idónea para generar el EB en el Perú, a través de la simplificación del sistema tributario para construir puentes entre la formalidad y la informalidad. Así mismo, Morel (2020) manifestó que la RSC por medio de actos orientados a satisfacer las necesidades de los grupos de interés vía generación de valor a los accionistas y trabajadores y por medio de acciones concretas para la generación de oportunidades a las comunidades aledañas y el cuidado del medio ambiente, se constituye en una herramienta idónea para generar el EB. - Some of the metrics are blocked by yourconsent settings
Item type:Publication, El fenómeno de constitucionalización de los procedimientos tributarios(2023-01-01)Currently, the materialization of the phenomenon of constitutionalization of tax procedures can be seen, in which the literal nature of the law is not sufficient; but, the systematic interpretation of the procedural and substantial rules on tax matters with other norms of the legal system to provide constitutionality to the tax rules, the same ones that have been produced for the most part by the legislator derived under the protection of article 104 of the fundamental norm and consequently there was not the necessary debate on the part of the political forces for the normative production of the rules of the tax legal system, always keeping in mind the aphorism Nulum Taxation without representation, where the exception is the delegation of powers and the rule of production of tax regulations is the parliamentary debate within the Congress of the Republic. The Constitutional Court has produced binding precedents and jurisprudential doctrine in relation to the guarantees that must be observed in the course of tax procedures that are established as a dimension of tax power in its supervisory and coercive dimension. Likewise, the Fifth Supreme Constitutional and Social Transitory Chamber of the Supreme Court of the Republic has been producing binding precedents that constitute normative parameters that must be taken into account by the judges of the republic, by the Tax Court, the SUNAT and all the Tax Administrations at the time of issuing a judicial or administrative decision that resolves the claims made by taxpayers, extracting said premise from a systematic interpretation of article 148 of the Political Constitution of Peru and article 36 of the TUO of the Process Law Administrative Litigation, as judges are the ones who control the legality and constitutionality of administrative decisions.