2. Maestría

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Puntos críticos de la ordenanza de arbitrios en el distrito de San Isidro
(Pontificia Universidad Católica del Perú, 2019-08-09) Pizarro Salas, Deniss Diana; Ruiz de Castilla Ponce de León, Francisco Javier
Municipal taxes facilitate the provision and maintenance of municipal public services of street sweeping, solid waste collection, parks and gardens and citizen security, which are the basic services provided by local governments for the maintenance of the city. However, in the last four years, the Peruvian press has reported crises in the provision of such services in the districts of Comas, Rímac or others, stating that this is due to the low collection of the tax that does not allow to maintain in time the benefit . This low collection, often due to the lack of tax culture that citizens have, but is also affected by noncompliance with legal prerogatives, as was in 2005 with the issuance and subsequent publication of STC N ° 041-2004 -AI-TC and 00053-2004-PI / TC, issued by the Constitutional Court, whose effects implied the non-requirement of the tribute, and laid down criteria that are obligatory observance by local governments. The present work develops an investigation to the municipal taxes, being a tribute of difficult determination and that is sometimes surpassed by the reality. Therefore, in the present work it has been considered to carry out this evaluation from Ordinance No. 413-MSI of the Municipality of San Isidro for the 2016 fiscal year, considering that local government as one of the most modern in the capital . This work presents an explanatory - descriptive approach, considering that it is important for the reader to know the budgets that enable local governments to design the regulations and guidelines that, in principle, ensure an equitable burden of the cost of services that In accordance with the criteria established by the Constitutional Court in the judgments handed down in cases Nos. 041-2004-AI-TC and 00053-2004-PI / TC, as well as the ratification carried out by the Provincial Municipality which oversees the legal system In tax matters with respect to the rates by municipal taxes. On the other hand, this research will allow us to determine the need to have a regulatory framework that ensures a correct distribution of the cost of services, ensuring their fairness, and providing the national and local government with knowledge that will facilitate the creation of normative devices that allow them To make improvements in the norms that regulate the municipal taxes. For the development of the present work, a theoretical-dogmatic methodology has been used, implying a bibliographic review for its corresponding doctrinal analysis, which is complemented with the jurisprudence of national courts, using a descriptive-explanatory method that will allow a thorough analysis of the Objectives for the development of this work, which is outlined in three chapters. In the first chapter, the legal and normative guidelines that the local government has to deal with to validly regulate the rate of municipal taxes are developed, evidencing the complexity in its design that involves the participation of different organic units of the local government, as well as the participation of The provincial municipality in ratification; The latter being the condition that determines its validity. On the other hand, it identifies the public institutions that make a revision of the rule that regulates the municipal taxes at the request of the taxpayers through claims or denunciations. The development of this chapter will allow the reader to know the structure of the tax norm that regulates the municipal taxes and the guidelines that delimit its design, the areas or institutions that participate in this activity, as well as the opinions and resolutions related to the municipal taxes , In order to ensure its legality, validity, determination and enforceability of the tax obligation. In the second chapter, the content of the tax standard is delineated according to the aspects of the tax incidence hypothesis, developing its practical application and identifying the drawbacks for the determination of the municipal tax rate in the district of San Isidro. This chapter highlights the difficulty of the tax rule applied to reality, affecting the enforceability of the tax liability, since the tax law can not be applied in an integral manner. In the third chapter, the tax obligation of municipal taxes is developed, based on what was specified in Ordinance No. 413-MSI that regulates the tax regime in municipal taxes for the 2016 fiscal year. This chapter analyzes the subjects of the tax obligation, the exemptions established in the tax norm, and the considerations made by the Municipality of San Isidro to establish the cost of public services that support the collection of the tax and the criteria Used. These three chapters expose the difficulties that arise in the regulation and application of municipal taxes, so that these can be envisaged by local government regulators and ensure the collection of such taxes, ensuring the provision of municipal public services. This work has been developed taking into account the legislative changes that have been issued by the Executive Power since it has been granted legislative powers by the Congress of the Republic, as well as the new Resolutions of Mandatory Enforcement issued by the Fiscal Court, which have not Affected to a large extent the rates of municipal taxes.
La aplicación del principio de causalidad al gasto de responsabilidad social empresarial : límites y alcances
(Pontificia Universidad Católica del Perú, 2017-10-20) Benites Mendoza, Sara Mónica; Ruiz de Castilla Ponce de León, Francisco Javier
La presente tesis plantea un análisis de los fundamentos tributarios y constitucionales que permitirían la deducción de los gastos en los que las empresas incurren para ejecutar sus políticas de Responsabilidad Social Empresarial, en cumplimiento de parámetros éticos y morales demandados por una sociedad que así lo exige y que es influenciada por la globalización, y cómo es que dichas erogaciones sí se subsumen en los alcances del principio de Causalidad para lograr su reconocimiento como gastos deducibles; dado que, actualmente, la Responsabilidad Social Empresarial se erige como una herramienta de gestión relevante para la obtención de legitimidad social en cualquier organización –y, especialmente, para aquellas que realizan actividades económicas que afectan al medio ambiente y/o la salud de la comunidad- que genera beneficios directos e indirectos para quienes la adoptan, a partir de una revisión de la legislación nacional y latinoamericana en materia de impuestos sobre las ganancias, así como las tendencias jurisprudenciales y doctrinales al respecto, esta investigación evidencia que los gastos asumidos en cumplimiento de las indicadas políticas sí reúnen los requisitos previstos en la normativa tributaria peruana, para la determinación del Impuesto a la Renta empresarial.
La responsabilidad de los representantes legales de las personas jurídicas en el ámbito tributario
(Pontificia Universidad Católica del Perú, 2016-05-16) Romero Bendezú, Hugo Miguel; Ruiz de Castilla Ponce de León, Francisco Javier
El incremento de la recaudación a fin de obtener los recursos necesarios para cumplir su rol es uno de los principales objetivos del Estado. En esta línea de acción, se crean leyes con fines de maximizar el cumplimiento de las obligaciones tributarias, delegando el control del pago de los impuestos a la Administración Tributaria, pero estas medidas de ningún modo deben vulnerar los principios que la Constitución y las leyes establecen. En el contexto actual, la figura del responsable solidario adquiere especial importancia como potencial fuente recaudadora, sin embargo, la Administración sin mediar proceso previo para determinar tal calidad, le impone el pago de los impuestos generados por su representada, sin que éste tenga la oportunidad de réplica, recortando de esta forma el derecho de defensa, entre otros derechos constitucionales y legales. En la búsqueda de dar solución al problema observado, el presente trabajo tiene como objetivo desarrollar y proponer un procedimiento para la atribución de responsabilidad solidaria de los representantes legales de las personas jurídicas, que regule la aplicación del segundo párrafo del artículo 16º del Código Tributario, ante la presunción de dolo, negligencia grave o abuso de facultades por parte de la Administración Tributaria.

2. Maestría

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