Incumplimiento del artículo 96 del código tributario por jueces civiles de Trujillo – procesos de ejecución: 2015 a 2019
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Date
2020
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Universidad Nacional de Trujillo
Abstract
La presente tesis se titula la cual se ha orientado a determinar cuál es la causa del incumplimiento del artículo 96 del Código Tributario por parte de los jueces civiles de Trujillo. En ese sentido, el enunciado del problema es el siguiente: ¿Cuál es la causa del incumplimiento del artículo 96 del Código Tributario por parte de los Jueces Civiles del Distrito de Trujillo, en los procesos que se tramitan en la vía ejecutiva entre los años 2015 a 2019?, siendo su hipótesis de la siguiente manera: “La causa del incumplimiento del artículo 96 del Código Tributario por parte de los Jueces Civiles de Trujillo se debe a la falta de reglamentación y capacitación por parte de la SUNAT hacia los Jueces, respecto a su obligación de comunicar y proporcionar como miembros del Poder Judicial, las informaciones relativas a hechos usceptibles de generar obligaciones tributarias”. Para analizar el problema se utilizaron los métodos hermenéutico-jurídico, método sintético-analítico, método inductivo-deductivo, método dogmático-doctrinario, método analítico-sintético, método exegético, método sistemático y el método comparativo. Las técnicas empleadas fueron análisis bibliográfico, el análisis de documentos, la asuística y las entrevistas; de este modo, los instrumentos fueron las fichas bibliográficas, la guía de análisis de documentos y la guía de entrevista. El marco teórico se estructuró de la siguiente manera; consta de 3 capítulos, Capítulo I: Derecho Civil, que a su vez tiene como subcapítulos Las obligaciones, Títulos Valores, Fuentes de las Obligaciones, Derechos Reales de Garantías; Capitulo II: Derecho Procesal Civil, que tiene como subcapítulo: Procesos de Ejecución y el último Capítulo III Derecho Tributario, que consta de los siguientes subcapítulos conceptos, fuentes, principios, el tributo, Ley del Impuesto a la Renta. Los resultados más resaltantes se materializaron en el hecho que todos los entrevistados manifestaron que desconocen la existencia de la referida normatividad. La conclusión más resaltante es que ninguno de los miembros del Poder Judicial ha comunicado y proporcionado información relativa a hechos susceptibles de generar obligaciones tributarias. En consecuencia, no se ha comunicado la suma de S/.2´285,707.8 soles, del cual el 5% es S/. 114,285.39 soles, monto que debería ser corroborado por la administración tributaria, si efectivamente ha sido cancelado.
ABSTRACT This thesis is titled " which has been aimed at determining what is the cause of non-compliance with article 96 of the Tax Code by The civil judges of Trujillo. In this sense, the statement of the problem is as follows: What is the cause of the breach of article 96 of the Tax Code by the Civil Judges of the District of Trujillo, in the processes that are transmitted in the executive channel between the years 2015 a 2019? His hypothesis being as follows: "The cause of the breach of article 96 of th Tax Code by the Civil Judges of Trujillo is due to the lack of regulation and training by the SUNAT towards the Judges, regarding their obligation to communicate and provide as members of the Judiciary, nformation specific to events likely to generate tax obligations. " To analyze the problem, the hermeneutic-legal method, synthetic-analytical method, inductive-deductive method, dogmatic-doctrinal method, analytical-synthetic method, exegetical method, systematic method and the comparative method will be used. The techniques used were bibliographic analysis, document analysis, casuistry and interviews; in this way, the instruments were the bibliographic files, the document analysis guide and the interview guide. The theoretical framework is structured as follows; It consists of 3 chapters, Chapter I: Civil Law, which in turn has sub-chapters Obligations, Securities, Sources of Obligations, Real Rights of Guarantees; Chapter II: Civil Procedural Law, whose subchapter: Execution Processes and the last Chapter III Tax Law, which consists of the following subchapters: concepts, sources, principles, tribute, Income Tax Law. The most outstanding results materialized in the fact that all the interviewees stated that they are unaware of the existence of said regulations. The most striking conclusion is that none of the members of the Judiciary has communicated and provided information related to events likely to generate tax obligations. Consequently, the sum of S/. 2´285,707.8 soles has not been reported, of which 5% is S/. 114,285.39 soles, an amount that should be corroborated by the tax administration, if it has actually been canceled.
ABSTRACT This thesis is titled " which has been aimed at determining what is the cause of non-compliance with article 96 of the Tax Code by The civil judges of Trujillo. In this sense, the statement of the problem is as follows: What is the cause of the breach of article 96 of the Tax Code by the Civil Judges of the District of Trujillo, in the processes that are transmitted in the executive channel between the years 2015 a 2019? His hypothesis being as follows: "The cause of the breach of article 96 of th Tax Code by the Civil Judges of Trujillo is due to the lack of regulation and training by the SUNAT towards the Judges, regarding their obligation to communicate and provide as members of the Judiciary, nformation specific to events likely to generate tax obligations. " To analyze the problem, the hermeneutic-legal method, synthetic-analytical method, inductive-deductive method, dogmatic-doctrinal method, analytical-synthetic method, exegetical method, systematic method and the comparative method will be used. The techniques used were bibliographic analysis, document analysis, casuistry and interviews; in this way, the instruments were the bibliographic files, the document analysis guide and the interview guide. The theoretical framework is structured as follows; It consists of 3 chapters, Chapter I: Civil Law, which in turn has sub-chapters Obligations, Securities, Sources of Obligations, Real Rights of Guarantees; Chapter II: Civil Procedural Law, whose subchapter: Execution Processes and the last Chapter III Tax Law, which consists of the following subchapters: concepts, sources, principles, tribute, Income Tax Law. The most outstanding results materialized in the fact that all the interviewees stated that they are unaware of the existence of said regulations. The most striking conclusion is that none of the members of the Judiciary has communicated and provided information related to events likely to generate tax obligations. Consequently, the sum of S/. 2´285,707.8 soles has not been reported, of which 5% is S/. 114,285.39 soles, an amount that should be corroborated by the tax administration, if it has actually been canceled.
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Keywords
Código tributario