Preferencias académicas de los estudiantes de la carrera de Derecho y su vinculación con los Objetivos de Desarrollo Sostenible (ODS) a través del estudio de sentencias

Abstract

Abstract: The objective of this work is to make visible the redistributive cycle of the system fiscal accounting in order to achieve the reduction of inequalities through configuration of an efficient state apparatus that enacts an amplification of tax collection to achieve greater insertion of direct taxes in the tax system and thus increase the impact on economic stability. In particular study analyzes the Sustainable Development Goals in connection with the sentence Case No. 17504-2010-0176 of the National Court of Justice, with special emphasis on the income behavior. The methodology used is scientific research based on the deductive paradigm. and qualitative supported by methods such as normative and doctrinal analysis, examination critical and comparative, bibliographic synthesis, case study and logical history, as well as from the quantitative according to the traditional tax incidence method. From the compilation and analysis of quantitative and qualitative material, a approximate estimate of the significant impact of our country's fiscal policy on indicators of inequality and poverty.