Tax arrears and tax litigiousness in Peru, some aspects to be considered
Tax arrears are a frequent feature in many States and a concern that demands to reflect on the diverse variables that promote, cause or block their reduction. This paper elaborates on some of the variables that could promote or contribute to generate tax arrears and on some aspects of the Peruvian t...
| Main Authors: | , |
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| Format: | Others |
| Language: | Español |
| Published: |
Pontificia Universidad Católica del Perú
2014
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| Subjects: | |
| Online Access: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/9771/10182 http://repositorio.pucp.edu.pe/index/handle/123456789/115955 |