En un estado constitucional de derecho ¿se pueden permitir las deducciones objetivas en el impuesto a la renta sobre el trabajo sin que se vulneren principios de justicia tributaria?
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2019-02-28
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Pontificia Universidad Católica del Perú
Abstract
En el Perú la determinación de la base imponible del impuesto a la renta sobre las rentas
del trabajo se realiza de manera objetiva a partir del año 1994, pero ello no siempre fue
así. Anteriormente ésta se efectuaba realizando una serie de deducciones que para
algunos autores era un método que se acercaba más a los principios de justicia tributaria
porque tenía en cuenta la verdadera capacidad de contribuir con los gastos públicos. Es
por ello que en la presente investigación, analizamos si la forma de obtención de la base
imponible de modo objetivo es violatoria de algún principio de justicia tributaria, tales
como el de capacidad contributiva o el de no confiscatoriedad. Ello teniendo en cuenta
un modelo de Estado Constitucional de Derecho, así como también determinar cuáles
son los principios que justificarían tal intromisión al derecho a la propiedad y a otros
principios consagrados Constitucionalmente como lo serían el deber de contribuir
basado en el principio de solidaridad, y la lucha contra la evasión fiscal y la informalidad.
En su defecto determinaremos hasta qué punto se puede permitir dicha vulneración al
principio de no confiscatoriedad, en un caso en particular; y en general a los principios
de justicia tributaria a través del análisis del test de proporcionalidad que ha sido
adoptado por el Tribunal Constitucional cuando existe alguna controversia o conflicto
entre principios o derechos constitucionales. En consecuencia al finalizar la presente
tesis se efectuará un análisis de ponderación o proporcionalidad entre el deber de
contribuir basado en el principio de solidaridad y los derechos fundamentales de las
personas, a la salud y la educación, basados en el valor dignidad humana.
In Peru, the determination of the tax base of income tax on labor income is made objectively from 1994, but this was not always the case. Previously this was done by making a series of deductions that for some authors was a method that was closer to the principles of tax justice because it took into account the true ability to contribute to public spending. Consequently, in the present investigation, we analyze whether the basic way of obtaining base is in violation of some principle of tax justice, such as that of contributory capacity or non-confiscatory capacity, within a Constitutional State of Law, as well as To determine which are the principles that would justify such an intrusion on the right to property and other principles enshrined in the Constitution, such as the duty to contribute based on the principle of solidarity, and the fight against tax evasion and informality. In its absence, we determine the extent to which this violation can be allowed to the principle of non-confiscation in a particular case and generally to the principle of tax justice, through the technique of weighing constitutional principles that conflict.
In Peru, the determination of the tax base of income tax on labor income is made objectively from 1994, but this was not always the case. Previously this was done by making a series of deductions that for some authors was a method that was closer to the principles of tax justice because it took into account the true ability to contribute to public spending. Consequently, in the present investigation, we analyze whether the basic way of obtaining base is in violation of some principle of tax justice, such as that of contributory capacity or non-confiscatory capacity, within a Constitutional State of Law, as well as To determine which are the principles that would justify such an intrusion on the right to property and other principles enshrined in the Constitution, such as the duty to contribute based on the principle of solidarity, and the fight against tax evasion and informality. In its absence, we determine the extent to which this violation can be allowed to the principle of non-confiscation in a particular case and generally to the principle of tax justice, through the technique of weighing constitutional principles that conflict.
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Impuesto a la renta--Legislación--Perú, Derecho tributario--Perú, Derecho tributario--Jurisprudencia--Perú
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