“The Tax Obligation and the Payment: Before the Start of Coercive Collection - in the Peruvian Legislation. Notes and Disquisitions”, D&S, no. 43, pp. 239–254, May 2014, Accessed: Sep. 19, 2026. Available: https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12573