(Pontificia Universidad Católica del Perú, 2016) Bernales Ballesteros, Enrique
In this article, the author makes a critical analysis of the political regime in the 1993 Constitution. He begins analyzing the institution of the Presidency of the Republic, along with its vices and defects, criticizing the concentration of power in the figure of the President and the authoritarian management of his attributions, characteristics that are meaningless in a republic system. Thus, he concludes with a new vision of the figure of the President of the Republic and his attributions in order to achieve an improvement in the functioning and efficiency of the State, without affecting the democratic balance.
(Pontificia Universidad Católica del Perú, 2016) Tarsitano, Alberto
The author expose the key points for future tax codification. He recognize the importance of address the legal principles and the dogmatic taxation developed so far, but he warns that they must be of equal importance the new problems have arisen in the area. In addition, he points out the importance of an improvement in the quality of administrative management for the correct application of Tax Law.
