Propuestas para incrementar la recaudación tributaria

Authors

  • Alexa Adriazola Burga Pontificia Universidad Católica del Perú

DOI:

https://doi.org/10.26439/advocatus2021.n040.5284

Keywords:

economic and social gap, taxpayers, tax collection, public services, tax culture

Abstract

The author puts forward five proposals in order to shorten the economic and social gap that exists in Peru —represented by the access to public and private services— by increasing the number of taxpayers, and thus tax collection, in order to obtain a higher quantity and quality of public services. Therefore, confidence would be generated in Peruvian citizens towards the Government and a tax culture that gradually increases tax collection would be created.

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Author Biography

  • Alexa Adriazola Burga, Pontificia Universidad Católica del Perú

    Abogada por la Pontificia Universidad Católica del Perú. Magíster en Derecho y Economía por la Queen Mary University of London. Profesor en la Pontificia Universidad Católica del Perú

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Published

2021-07-27

Issue

Section

Especial Tributación

How to Cite

Propuestas para incrementar la recaudación tributaria. (2021). Advocatus, 040, 57-69. https://doi.org/10.26439/advocatus2021.n040.5284