
Se trata de un enfoque jurídico, en el cual se estudian las posibilidades prácticas de actuación del administrado ante la administración tributaria y viceversa. Además del examen de las cuestiones que son propias de cada procedimientos, también se examinan las consecuencias que se derivan de esta clase de actuaciones.
Derecho--Estudio y enseñanza, https://purl.org/pe-repo/ocde/ford#5.05.00, Derecho tributario--Perú, Procedimiento administrativo, Administración tributaria
Derecho--Estudio y enseñanza, https://purl.org/pe-repo/ocde/ford#5.05.00, Derecho tributario--Perú, Procedimiento administrativo, Administración tributaria
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 1 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
