The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case

Gonzalo Alonso Escalante Alpaca

doi:doi:10.11648/j.ijls.20210403.15

| Peer-Reviewed

The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case

Gonzalo Alonso Escalante Alpaca

Published in International Journal of Law and Society (Volume 4, Issue 3)

Received: 3 August 2021 Accepted: 13 August 2021 Published: 23 August 2021

Views: Downloads:

Download PDF

Share This Article

Twitter
Linked In
Facebook

Abstract

The pandemic brought serious consequences on the health of people but also on their economy, which has led to some new business initiatives which not always comply with the tax legislation. The unjustified increase of wealth (UIOW) arises as the legal response to the difference between the wealth that has been considered by a natural person (NP) on the corresponding tax return and the wealth that has been proved to exist by the Tax Administration (TA) but has not been considered on any tax return. In order to apply the UIOW figure it is necessary that such difference lacks of any justification that could prove to the TA that the increase of wealth identified is non-taxable or either that it has already been considered on a previous tax return. As it is evident, the UIOW is a mean provided by the legislation for the TA to fight against tax evasion. Therefore, it is necessary to clearly comprehend which is the fundament for the UIOW to be part of the Peruvian Income Tax Law (PITL). For the current analysis, the legislation, doctrine and jurisprudence have been considered. This has allowed us to conclude that the taxable capacity principle is such fundament since it depends on the factually verified wealth that a certain NP externalizes in order to establish the corresponding taxable consequences, constituted on the present case by the UIOW.

Published in	International Journal of Law and Society (Volume 4, Issue 3)
DOI	10.11648/j.ijls.20210403.15
Page(s)	187-192
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Unjustified Increase of Wealth, Evasion, Presumption, Taxable Capacity

References

[1]	Delgado. C. (2004) Approaches to the regime of imputed income in the Income Tax law: limits and perspectives. VII National Conference on Tax Law: Scope of application of the Income Tax in Peru. Peruvian Institute of Tax Law. (Lima, Peru) 14.
[2]	Bravo. J. (2015). Tax Law Fundaments Fifth Edition. Jurista Editions. (Lima, Peru) 364.
[3]	Fernández. A. (2019). Tax Presumptions on the book Contitutional Tax Law. Legales. (Lima, Peru). 1168.
[4]	Arenas. C. (2021) The face of taxation in Peru, on the book Ibero-american Tax Law Treaty. Pacific Institute. (Lima, Peru). 168-169.
[5]	Peruvian Income Tax Law, approved by Supreme Decree 179-2004-EF.
[6]	Tax Administration Report 039-2021-SUNAT/7T0000.
[7]	Tax Court sentence 04761-4-2003.
[8]	Ruíz de Castilla. J. (2013). Economic theory applicable to taxation. Available at: http://blog.pucp.edu.pe/blog/franciscoruiz/.
[9]	Peruvian Criminal Tax Law, approved by Legislative Decree 813.
[10]	Alpaca. A. (2015). Tax and Customs Crimes. Ubi Lex Editions. (Lima, Peru). 200.
[11]	Peruvian Income Tax Regulation, approved by Supreme Decree 122-94-EF.
[12]	Constitutional Sentence issued on the file STC 2727-2002-AA / TC.
[13]	Gamba. C. (2014). About the TTNA and the economic capacity. A “conformity” difficult to understand. Regarding the Constitutional Court N° 03797-2006-PA/TC, on the book: Tax investigations and fiscal policy Volume 1. Grijley. (Lima, Peru). 188.
[14]	Caliendo. P. (2018). Tax Law and the economic analysis of law. Grijley. (Lima, Peru). 389.
[15]	Tarsitano A. (2014) The Taxable Capacity Principle as fundament of the financial constitution. A doctrinal and jurisprudential vision. Law & Society 43. (Lima Peru) 121.

Cite This Article

Plain Text BibTeX RIS

APA Style

Gonzalo Alonso Escalante Alpaca. (2021). The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case. International Journal of Law and Society, 4(3), 187-192. https://doi.org/10.11648/j.ijls.20210403.15

Copy | Download

ACS Style

Gonzalo Alonso Escalante Alpaca. The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case. Int. J. Law Soc. 2021, 4(3), 187-192. doi: 10.11648/j.ijls.20210403.15

Copy | Download

AMA Style

Gonzalo Alonso Escalante Alpaca. The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case. Int J Law Soc. 2021;4(3):187-192. doi: 10.11648/j.ijls.20210403.15

Copy | Download

@article{10.11648/j.ijls.20210403.15,
  author = {Gonzalo Alonso Escalante Alpaca},
  title = {The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case},
  journal = {International Journal of Law and Society},
  volume = {4},
  number = {3},
  pages = {187-192},
  doi = {10.11648/j.ijls.20210403.15},
  url = {https://doi.org/10.11648/j.ijls.20210403.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijls.20210403.15},
  abstract = {The pandemic brought serious consequences on the health of people but also on their economy, which has led to some new business initiatives which not always comply with the tax legislation. The unjustified increase of wealth (UIOW) arises as the legal response to the difference between the wealth that has been considered by a natural person (NP) on the corresponding tax return and the wealth that has been proved to exist by the Tax Administration (TA) but has not been considered on any tax return. In order to apply the UIOW figure it is necessary that such difference lacks of any justification that could prove to the TA that the increase of wealth identified is non-taxable or either that it has already been considered on a previous tax return. As it is evident, the UIOW is a mean provided by the legislation for the TA to fight against tax evasion. Therefore, it is necessary to clearly comprehend which is the fundament for the UIOW to be part of the Peruvian Income Tax Law (PITL). For the current analysis, the legislation, doctrine and jurisprudence have been considered. This has allowed us to conclude that the taxable capacity principle is such fundament since it depends on the factually verified wealth that a certain NP externalizes in order to establish the corresponding taxable consequences, constituted on the present case by the UIOW.},
 year = {2021}
}

Copy | Download

TY  - JOUR
T1  - The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case
AU  - Gonzalo Alonso Escalante Alpaca
Y1  - 2021/08/23
PY  - 2021
N1  - https://doi.org/10.11648/j.ijls.20210403.15
DO  - 10.11648/j.ijls.20210403.15
T2  - International Journal of Law and Society
JF  - International Journal of Law and Society
JO  - International Journal of Law and Society
SP  - 187
EP  - 192
PB  - Science Publishing Group
SN  - 2640-1908
UR  - https://doi.org/10.11648/j.ijls.20210403.15
AB  - The pandemic brought serious consequences on the health of people but also on their economy, which has led to some new business initiatives which not always comply with the tax legislation. The unjustified increase of wealth (UIOW) arises as the legal response to the difference between the wealth that has been considered by a natural person (NP) on the corresponding tax return and the wealth that has been proved to exist by the Tax Administration (TA) but has not been considered on any tax return. In order to apply the UIOW figure it is necessary that such difference lacks of any justification that could prove to the TA that the increase of wealth identified is non-taxable or either that it has already been considered on a previous tax return. As it is evident, the UIOW is a mean provided by the legislation for the TA to fight against tax evasion. Therefore, it is necessary to clearly comprehend which is the fundament for the UIOW to be part of the Peruvian Income Tax Law (PITL). For the current analysis, the legislation, doctrine and jurisprudence have been considered. This has allowed us to conclude that the taxable capacity principle is such fundament since it depends on the factually verified wealth that a certain NP externalizes in order to establish the corresponding taxable consequences, constituted on the present case by the UIOW.
VL  - 4
IS  - 3
ER  -

Copy | Download

Author Information

Gonzalo Alonso Escalante Alpaca

Law and Political Science Department, Saint Paul Catholic University, Arequipa, Peru

Download PDF

Sections

Plain Text BibTeX RIS

APA Style

Gonzalo Alonso Escalante Alpaca. (2021). The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case. International Journal of Law and Society, 4(3), 187-192. https://doi.org/10.11648/j.ijls.20210403.15

Copy | Download

ACS Style

Gonzalo Alonso Escalante Alpaca. The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case. Int. J. Law Soc. 2021, 4(3), 187-192. doi: 10.11648/j.ijls.20210403.15

Copy | Download

AMA Style

Gonzalo Alonso Escalante Alpaca. The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case. Int J Law Soc. 2021;4(3):187-192. doi: 10.11648/j.ijls.20210403.15

Copy | Download

@article{10.11648/j.ijls.20210403.15,
  author = {Gonzalo Alonso Escalante Alpaca},
  title = {The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case},
  journal = {International Journal of Law and Society},
  volume = {4},
  number = {3},
  pages = {187-192},
  doi = {10.11648/j.ijls.20210403.15},
  url = {https://doi.org/10.11648/j.ijls.20210403.15},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.ijls.20210403.15},
  abstract = {The pandemic brought serious consequences on the health of people but also on their economy, which has led to some new business initiatives which not always comply with the tax legislation. The unjustified increase of wealth (UIOW) arises as the legal response to the difference between the wealth that has been considered by a natural person (NP) on the corresponding tax return and the wealth that has been proved to exist by the Tax Administration (TA) but has not been considered on any tax return. In order to apply the UIOW figure it is necessary that such difference lacks of any justification that could prove to the TA that the increase of wealth identified is non-taxable or either that it has already been considered on a previous tax return. As it is evident, the UIOW is a mean provided by the legislation for the TA to fight against tax evasion. Therefore, it is necessary to clearly comprehend which is the fundament for the UIOW to be part of the Peruvian Income Tax Law (PITL). For the current analysis, the legislation, doctrine and jurisprudence have been considered. This has allowed us to conclude that the taxable capacity principle is such fundament since it depends on the factually verified wealth that a certain NP externalizes in order to establish the corresponding taxable consequences, constituted on the present case by the UIOW.},
 year = {2021}
}

Copy | Download

TY  - JOUR
T1  - The Unjustified Increase of Wealth, the Tax Evasion and the Taxable Capacity: The Peruvian Case
AU  - Gonzalo Alonso Escalante Alpaca
Y1  - 2021/08/23
PY  - 2021
N1  - https://doi.org/10.11648/j.ijls.20210403.15
DO  - 10.11648/j.ijls.20210403.15
T2  - International Journal of Law and Society
JF  - International Journal of Law and Society
JO  - International Journal of Law and Society
SP  - 187
EP  - 192
PB  - Science Publishing Group
SN  - 2640-1908
UR  - https://doi.org/10.11648/j.ijls.20210403.15
AB  - The pandemic brought serious consequences on the health of people but also on their economy, which has led to some new business initiatives which not always comply with the tax legislation. The unjustified increase of wealth (UIOW) arises as the legal response to the difference between the wealth that has been considered by a natural person (NP) on the corresponding tax return and the wealth that has been proved to exist by the Tax Administration (TA) but has not been considered on any tax return. In order to apply the UIOW figure it is necessary that such difference lacks of any justification that could prove to the TA that the increase of wealth identified is non-taxable or either that it has already been considered on a previous tax return. As it is evident, the UIOW is a mean provided by the legislation for the TA to fight against tax evasion. Therefore, it is necessary to clearly comprehend which is the fundament for the UIOW to be part of the Peruvian Income Tax Law (PITL). For the current analysis, the legislation, doctrine and jurisprudence have been considered. This has allowed us to conclude that the taxable capacity principle is such fundament since it depends on the factually verified wealth that a certain NP externalizes in order to establish the corresponding taxable consequences, constituted on the present case by the UIOW.
VL  - 4
IS  - 3
ER  -

Copy | Download