🌎 Peru’s National Superintendency of Tax Administration (SUNAT) has recently published a new issue of its prestigious tax journal Tributos y Aduanas. It contains 07 (seven) articles on themes ranging from the deductibility of expenses for purposes of the individual income tax to alternative dispute resolution methods.
❤️ Want to become a member of LATPF and support our project? You can find more information abour membership plans on our website (https://latpf.org/membership/). Here is the list of this publication’s articles + other recommended articles written by LatAm authors about related topics and available in the Curated Section (©️) of the Latin American Tax Policy Forum (LATPF) platform (https://latpf.org/curation/):
✅ “Formalización minera, control tributario y sostenibilidad: una visión integral del sector minero en el Perú”, by José Jorge Nava Tolentino, Francis Jean Pierr Sebastian Rodriguez and Julio César Pacheco Lama (p. 7-36): https://bit.ly/4n7xZUU
©️ “Royalty Minero y Tasas Efectivas de Tributación de la Minería en Chile: Análisis y Propuestas”, by Emilio Castillo Dintrans and Jorge Valverde Carbonell. Published in Revista de Estudios Tributarios by Universidade do Chile (2021): https://bit.ly/3IQr18K
✅ “Impacto en la cadena de comercialización para efectos del IGV al calificar una operación como ‘no real’: propuesta para mitigar su impacto”, by Elizabeth Nima Nima (p. 37-54): https://bit.ly/4qemVIi
©️ “A Súmula n. 509 do Superior Tribunal de Justiça e o Ônus da Prova de Inidoneidade de Notas Fiscais”, by Davi Cozzi do Amaral and Paulo Rosenblatt. Published in Revista de Direito Tributário da APET by APET – Cursos Tributários (2023): https://bit.ly/47r6n8u
✅ “Aduanas verdes y su implementación en el Perú”, by Dr. Javier Gustavo Oyarse Cruz (p. 55-72): https://bit.ly/4oqhfJB
©️ “Impuestos verdes en Colombia y la ley de inversión social. Una reflexión sobre la efectividad de las políticas ambientales”, by Vernon Weis Méndez Parada. Published in Revista Colombiana de Contabilidad by ASFACOP (2023): https://bit.ly/4qdITuW
✅ “Las deducciones en el impuesto a la renta de personas naturales”, by Enrique Martin San Miguel Romero (p. 73-91): https://bit.ly/4onZGKa
©️ “El impuesto sobre la renta de las personas naturales residentes fiscales en Colombia y México a 2022. Un análisis comparativo desde su clasificación y depuración”, by jaime andrey loaiza franco. Published in Revista de Derecho Fiscal by Universidad Externado de Colombia (2025): https://bit.ly/3W7ZCC5
✅ “Gestión de riesgos de cumplimiento en la administración tributaria del Perú”, by Freddy Marcial Quevedo Cajas (p. 92-117): https://bit.ly/3LdIAA7
©️ “Tax and Customs Compliance Risk Management and Institutional Risk Management: Concepts, Similarities, Differences and Integration with Strategy”, by André Luís Theresa. Published in Tax Administration Review by Centro Interamericano de Administraciones Tributarias – CIAT (2024): https://bit.ly/4nRZxhZ
✅ “Los mecanismos alternativos de solución de controversias como instrumentos para reducir la litigiosidad tributaria en el Perú”, by John Hitler Mena Dávila (p. 118-135): https://bit.ly/3WFI6oV
©️ “Adoção de meios consensuais de solução de conflitos na Administração Pública Tributária”, by GIGLIOLA DECARLI SCHONS and Lidia Maria Ribas. Published in Revista Tributária e de Finanças Públicas by ABDT (2022): https://bit.ly/4nrdRxf
✅ “Modelos markovianos PSER para el análisis de evasión de impuestos en el Perú”, by Hugo Alberto Mori Caicay (p. 136-155): https://bit.ly/3W4xj7F
©️ “Features of tax structure and tax evasion in Colombia”, by Jorge Fernando García Carrillo, Orlando Dario Parra Jimenez and Felipe Rueda Céspedes. Published in Apuntes Contables – Revista Científica de Contabilidad by Universidad Externado de Colombia (2021): https://bit.ly/42IMRSl