The myth of contributive capacity: Brief comments regarding to the current regulation to Income Tax Individuals and a proposal for the future

Authors

  • Indhira Meneses Morales Pontificia Universidad Católica del Perú
  • Johanny Mayte Napán Zamora Pontificia Universidad Católica del Perú
  • Nicolás Alejandro Valverde Casas Pontificia Universidad Católica del Perú

Keywords:

Income Tax, Natural Person, Contributive Capacity, Tax, Principle of Equality, Taxpayers

Abstract

This paper aims at analyzing the current regulation of the income Tax of Individuals from a critical point of view of its effects on taxpayers’ ability to pay. Also, it propose a different solution to the current model of taxation in our country, which is found more accordance with the wealth of the taxpayers.

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Published

2015-05-20

How to Cite

Meneses Morales, I., Napán Zamora, J. M., & Valverde Casas, N. A. (2015). The myth of contributive capacity: Brief comments regarding to the current regulation to Income Tax Individuals and a proposal for the future. IUS ET VERITAS, 24(50), 434–449. Retrieved from https://revistas.pucp.edu.pe/index.php/iusetveritas/article/view/14831

Issue

No. 50 (2015)

Section

Trabajo de Investigación

License

Copyright (c) 2016 IUS ET VERITAS

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.