Berckoltz, Pablo2017-09-252017-09-252015http://revistas.pucp.edu.pe/index.php/themis/article/view/12623/13178No presenta resumenapplication/pdfspainfo:eu-repo/semantics/openAccesshttp://creativecommons.org/licenses/by/4.0DerechoDERECHO TRIBUTARIO, TEORIA GENERAL DEL IMPUESTO. Raúl Barrios Obregoso. Urna, 1966.info:eu-repo/semantics/reviewhttps://purl.org/pe-repo/ocde/ford#5.05.01