{"id":{"repo_id":"lima","oai_identifier":"oai:repositorio.ulima.edu.pe:20.500.12724/9485"},"canonical_url":"https://search.dev.ndltd.org/etd/lima/oai:repositorio.ulima.edu.pe:20.500.12724/9485","repository":{"repo_id":"lima","name":"Universidad de Lima","base_url":"https://repositorio.ulima.edu.pe/oai/request"},"display":{"title":"La prescripción tributaria como límite temporal a la facultad de fiscalización","abstract":"En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria.","abstract_html":"En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria.","abstract_has_math":false,"creators":["Garret Vargas, Juan Alberto"],"institution":"Universidad de Lima","degree_name":"Maestro en Tributación y Política Fiscal","degree_level":"Maestría","degree_discipline":"Tributación y Política Fiscal","degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2015,"date_issued":"2015","date_published":"2015","updated_at":"2026-07-24T02:50:02Z","subjects":["Auditoría tributaria","Prescripción","Tax auditing","Taxation"],"languages":["spa"],"rights":["info:eu-repo/semantics/openAccess"],"rights_urls":["https://creativecommons.org/licenses/by-nc-sa/4.0/"],"identifier_entries":[{"key":"dc:identifier.doi","label":"DOI","values":["http://doi.org/10.26439/ulima.tesis/9485"],"render_values":[{"text":"http://doi.org/10.26439/ulima.tesis/9485","href":"http://doi.org/10.26439/ulima.tesis/9485","code":true}]}]},"links":{"outbound_url":"https://hdl.handle.net/20.500.12724/9485","outbound_label":"Handle","outbound_source":"dc:identifier.uri"},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Garret Vargas, Juan Alberto"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date.accessioned","label":"Dc Date Accessioned","values":["2019-11-01T17:12:18Z"]},{"key":"dc:date.available","label":"Dc Date Available","values":["2019-11-01T17:12:18Z"]},{"key":"dc:date.issued","label":"Date","values":["2015"]},{"key":"dc:publisher","label":"Institution","values":["Universidad de Lima"]},{"key":"dc:type","label":"Dc Type","values":["info:eu-repo/semantics/masterThesis"]},{"key":"thesis:degree_discipline","label":"Discipline","values":["Tributación y Política Fiscal"]},{"key":"thesis:degree_level","label":"Degree Level","values":["Maestría"]},{"key":"thesis:degree_name","label":"Degree Name","values":["Maestro en Tributación y Política Fiscal"]},{"key":"thesis:institution_name","label":"Thesis Institution Name","values":["Universidad de Lima. Escuela de Posgrado"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["Auditoría tributaria","Prescripción","Tax auditing","Taxation"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language.iso","label":"Language (ISO)","values":["spa"]},{"key":"dc:rights","label":"Dc Rights","values":["info:eu-repo/semantics/openAccess"]},{"key":"dc:rights.uri","label":"Rights URI","values":["https://creativecommons.org/licenses/by-nc-sa/4.0/"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.doi","label":"DOI","values":["http://doi.org/10.26439/ulima.tesis/9485"]},{"key":"dc:identifier.uri","label":"Identifier URI","values":["https://hdl.handle.net/20.500.12724/9485"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:source","label":"Dc Source","values":["Repositorio Institucional - Ulima","Universidad de Lima"]},{"key":"dc:title","label":"Title","values":["La prescripción tributaria como límite temporal a la facultad de fiscalización"]}]}],"canonical_facts":{"dc:creator":["Garret Vargas, Juan Alberto"],"dc:date.accessioned":["2019-11-01T17:12:18Z"],"dc:date.available":["2019-11-01T17:12:18Z"],"dc:date.issued":["2015"],"dc:description.abstract":["En el presente trabajo de investigación, analizaremos cómo la prescripción actúa como un límite temporal frente a la facultad de fiscalización y determinación con la que cuenta la Administración Tributaria."],"dc:format":["application/pdf"],"dc:identifier.doi":["http://doi.org/10.26439/ulima.tesis/9485"],"dc:identifier.uri":["https://hdl.handle.net/20.500.12724/9485"],"dc:language.iso":["spa"],"dc:publisher":["Universidad de Lima"],"dc:rights":["info:eu-repo/semantics/openAccess"],"dc:rights.uri":["https://creativecommons.org/licenses/by-nc-sa/4.0/"],"dc:source":["Repositorio Institucional - Ulima","Universidad de Lima"],"dc:subject":["Auditoría tributaria","Prescripción","Tax auditing","Taxation"],"dc:title":["La prescripción tributaria como límite temporal a la facultad de fiscalización"],"dc:type":["info:eu-repo/semantics/masterThesis"],"thesis:degree_discipline":["Tributación y Política Fiscal"],"thesis:degree_level":["Maestría"],"thesis:degree_name":["Maestro en Tributación y Política Fiscal"],"thesis:institution_name":["Universidad de Lima. Escuela de Posgrado"]},"updated_at":"2026-07-24T02:50:02Z"}