| dc.contributor.author | Santa Cruz Díaz, José David | |
| dc.date.accessioned | 2025-03-21T14:45:33Z | |
| dc.date.accessioned | 2026-04-28T15:39:53Z | |
| dc.date.available | 2025-03-21T14:45:33Z | |
| dc.date.available | 2026-04-28T15:39:53Z | |
| dc.date.issued | 2025 | |
| dc.identifier.citation | Santa Cruz Díaz, J. D. (2025). Apuntes sobre la conflictividad en materia tributaria. Forseti: Revista de Derecho, 14(21), 97-118. https://doi.org/10.21678/forseti.v14i21.2656 | es_PE |
| dc.identifier.uri | https://hdl.handle.net/20.500.12032/186737 | |
| dc.description.abstract | En el presente artículo el autor se enfoca en ciertas razones estructurales que explican por qué nuestro sistema mantiene un elevado y creciente nivel de conflictividad en materia tributaria, señalando algunas medidas que podrían ser adoptadas para reducir este problema. | es_PE |
| dc.description.abstract | In the following lines the author focuses on some structural reasons that explain why our system maintains a high and growing level of tax conflict, and what settings could be adopted to reduce this problem. | en |
| dc.format | application/pdf | |
| dc.language.iso | spa | |
| dc.publisher | DERUP Editores | es_PE |
| dc.relation | https://revistas.up.edu.pe/index.php/forseti/article/view/2656/1767 | |
| dc.relation.ispartof | https://doi.org/10.21678/2312-3583 | |
| dc.rights | info:eu-repo/semantics/openAccess | |
| dc.rights.uri | http://creativecommons.org/licenses/by/4.0/deed.es | |
| dc.subject | Procedimiento tributario | es_PE |
| dc.subject | Resolución de conflictos (Derecho) | es_PE |
| dc.subject | Derecho internacional privado--Impuestos | es_PE |
| dc.subject | Derecho tributario internacional | es_PE |
| dc.title | Apuntes sobre la conflictividad en materia tributaria | es_PE |
| dc.title.alternative | Notes on conflictivity in tax matters | es_PE |
| dc.type | http://purl.org/coar/resource_type/c_6501 | |
| dc.type.version | http://purl.org/coar/version/c_970fb48d4fbd8a85 | |
| dc.publisher.country | PE | |
| dc.identifier.doi | https://doi.org/10.21678/forseti.v14i21.2656 | |
| dc.subject.ocde | https://purl.org/pe-repo/ocde/ford#5.05.01 | |
