Tax Avoidance: Critical Analysis of Current Regulations and Proposals for a Future Reform
This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance...
| Authors: | , |
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| Format: | article |
| Status: | Published version |
| Publication Date: | 2014 |
| Country: | Perú |
| Institution: | Pontificia Universidad Católica del Perú |
| Repository: | Revistas - Pontificia Universidad Católica del Perú |
| Language: | Spanish |
| OAI Identifier: | oai:ojs.pkp.sfu.ca:article/12567 |
| Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12567 |
| Access Level: | Open access |
| Keyword: | Tax elusion Tax evasion Tax planning Tax havens Offshore companies Elusión tributaria Evasión tributaria Planificación tributaria Paraísos fiscales Empresas off-shore |
| Summary: | This paper describes and analyzes the configuration, the normative regulation and assumptions of tax avoidance and its differentiation from tax evasion, current regulations on matters related to tax avoidance, disputes relating to this figure due supported, the impact of international tax avoidance through tax havens figure, the way our country aims to combat this figure and finally propose suggestions for improving the anti-elusive regulations in order not to infringe against the taxpayer and any proper legal regulation. |
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