Derecho Fundamental de Defensa y Responsabilidad Civil del Curador Procesal, Distrito Judicial de Ica, 2022
Fecha
2025
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Universidad Nacional San Luis Gonzaga
Resumen
La Tesis “MERCADO DE CRIPTOMONEDAS Y SISTEMA TRIBUTARIO DEL PERÚ AL AÑO 2022: ENFOQUE JURÍDICO” tuvo como objetivo demostrar la relación entre el novísimo mercado de criptomonedas y el sistema tributario en el contexto y período de tiempo indicado.
Para su implementación se han considerado las normas legales emanadas de la Universidad Nacional “San Luis Gonzaga” de Ica tales como: la Resolución Rectoral N° 029-2021-R, Líneas de Investigación de la UNICA; la Resolución Rectoral 048-2021-R, Reglamento de Grados y Título de la UNICA, de manera especial en la Resolución Rectoral 1320 de julio 2021 respetando el Esquema para Tesis además de lo normado en la Facultad de Derecho.
En el proceso de recolección de datos se recurrió a la Técnica de la Encuesta y a los instrumentos: Cuestionario sobre Mercado de Criptomonedas; Cuestionario sobre el Sistema Tributario Peruano, estos resultaron confiables, ya que midieron lo que debían medir, también fueron validados por profesionales del Derecho.
De los resultados obtenidos se deduce que existen relaciones significativas entre el mercado formal de criptomonedas y legislación tributaria del Perú, al año 2022 , existe una relación muy estrecha; entre el mercado informal de criptomonedas y el impuesto a las transacciones financieras en el Perú al año 2022 existe una relación muy importante.
The Thesis “CRYPTOCURRENCY MARKET AND TAX SYSTEM OF PERU TO THE YEAR 2022: LEGAL APPROACH" aimed to demonstrate the relationship between the new cryptocurrency market and the tax system in the context and period of time indicated. For its implementation, the legal norms emanating from the National University "San Luis Gonzaga" of Ica have been considered, such as: Rectoral Resolution No. 029-2021-R, Research Lines of UNICA; Rectoral Resolution 048-2021-R, Regulation of Degrees and Title of UNICA, especially in Rectoral Resolution 1320 of July 2021 respecting the Scheme for Thesis in addition to what is regulated in the Faculty of Law. In the data collection process, the Survey Technique and the instruments were used: Questionnaire on The Cryptocurrency Market; Questionnaire on the Peruvian Tax System, these were reliable, since they measured what they should measure, they were also validated by legal professionals. From the results obtained it is deduced that there are significant relationships between the formal market of cryptocurrencies and tax legislation of Peru, to the year 2022, there is a very close relationship; and between the informal market of cryptocurrencies and the tax on financial transactions in Peru to the year 2022 there is a very important relationship.
The Thesis “CRYPTOCURRENCY MARKET AND TAX SYSTEM OF PERU TO THE YEAR 2022: LEGAL APPROACH" aimed to demonstrate the relationship between the new cryptocurrency market and the tax system in the context and period of time indicated. For its implementation, the legal norms emanating from the National University "San Luis Gonzaga" of Ica have been considered, such as: Rectoral Resolution No. 029-2021-R, Research Lines of UNICA; Rectoral Resolution 048-2021-R, Regulation of Degrees and Title of UNICA, especially in Rectoral Resolution 1320 of July 2021 respecting the Scheme for Thesis in addition to what is regulated in the Faculty of Law. In the data collection process, the Survey Technique and the instruments were used: Questionnaire on The Cryptocurrency Market; Questionnaire on the Peruvian Tax System, these were reliable, since they measured what they should measure, they were also validated by legal professionals. From the results obtained it is deduced that there are significant relationships between the formal market of cryptocurrencies and tax legislation of Peru, to the year 2022, there is a very close relationship; and between the informal market of cryptocurrencies and the tax on financial transactions in Peru to the year 2022 there is a very important relationship.
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Mercado, Criptomonedas, Sistema, Tributos, Impuestos, Cryptocurrencies