Implementación del impuesto a la riqueza: análisis crítico desde la perspectiva tributaria

Abstract

The main objective of this research work is to know from the tax perspective the implications that the implementation of a wealth tax in Peru would entail, through a critical analysis through the knowledge of tax experts. The study is qualitative, descriptive in design, phenomenological in nature. Our sample design is of a non-probabilistic design and is made up of tax specialists. The instrument used was the semi-structured interview. The results indicate that this wealth tax could not be viable in Peru, because it violates tax principles, and taxes assets that previously paid taxes, which would cause double taxation. Furthermore, it would discourage private investment in Peru, mainly because the business system in Peru is quite informal. We conclude that this tax would not have a significant collection in Peru, since it does not have clear parameters or objectives.