https://hdl.handle.net/20.500.12724/20550 2026-05-25T09:14:50Z 2026-05-25T09:14:50Z Nava Tolentino, Jose Jorge https://hdl.handle.net/20.500.12724/24720 2026-05-18T16:04:19Z 2025-01-01T00:00:00Z

Análisis constitucional y legal del derecho a probar en los procedimientos tributarios Nava Tolentino, Jose Jorge El presente artículo desarrolla el derecho a probar, analizado desde la perspectiva constitucional y de derechos humanos, para luego examinar la normatividad peruana en el ámbito judicial, administrativo y en ello el tributario; así como en el derecho comparado; revisando los alcances de diversa jurisprudencia de la Corte Suprema, vinculada al tema y principios que alimentan su significado y correcta aplicación. En Tributos & Aduanas, N° 3, 2025 (pgs. 69-82).

2025-01-01T00:00:00Z Nava Tolentino, Jose Jorge https://hdl.handle.net/20.500.12724/24719 2026-05-18T16:06:46Z 2025-01-01T00:00:00Z

Análisis jurisprudencial de la regulación tributaria en el Perú Nava Tolentino, Jose Jorge El presente trabajo, tiene por objetivo, analizar los alcances y la oportunidad de ocurrencia de la regularización tributaria, para lo cual se hará un recorrido en la jurisprudencia de la Corte Suprema, cómo ha interpretado y aplicado la norma tributaria, y en ese escenario, los alcances del delito tributario como delito fuente en el caso del delito de lavado de activos. En Tributación & Desarrollo, N° 6, junio 2025 (pgs. 64-75).

2025-01-01T00:00:00Z Cano Lanza, Ana Maria Casanoves Boix, Javier Jaimes Velasquez, Carlos Alberto Pipoli, Gina Maria https://hdl.handle.net/20.500.12724/24470 2026-04-17T00:56:57Z 2025-01-01T00:00:00Z

How to Achieve University Brand Preference Through Building Brand Equity: A View From Peruvian Students Cano Lanza, Ana Maria; Casanoves Boix, Javier; Jaimes Velasquez, Carlos Alberto; Pipoli, Gina Maria This study aims to identify the dimensions that build brand equity in higher education and evaluate how perceptions of brand equity influence university brand preference from the perspective of Peruvian students. A theoretical model was developed based on the literature and tested through empirical, cross-sectional research in 15 private universities in Lima, Peru, with a sample of 570 students. A questionnaire using a 5-point Likert scale measured brand awareness, brand image, perceived brand quality, and brand loyalty. Logistic regression analysis revealed two key findings: (1) brand loyalty, awareness, and image are the most significant dimensions explaining brand equity, and (2) brand equity partially influences brand preference, with loyalty and awareness being the most impactful dimensions. This study fills a gap by analyzing brand equity's role in a Latin American educational context. The findings provide practical insights for university managers to enhance brand-building strategies by aligning with students' perceptions, strengthening competitiveness.

2025-01-01T00:00:00Z Melo-Vega-Angeles, Oscar Chuquillanqui Lichardo, Bryan Stephano https://hdl.handle.net/20.500.12724/24471 2026-04-17T16:24:22Z 2025-01-01T00:00:00Z

From uncertainty to adjustment: the influence of the 2023 Israel–Hamas War on Latin American Stock Market Volatility Melo-Vega-Angeles, Oscar; Chuquillanqui Lichardo, Bryan Stephano This article examines how the 2023 Israel–Hamas War, in the context of geopolitical risk, influenced the volatility of Latin American stock markets via transmission channels such as exchange rate fluctuations and oil price dynamics. Our main findings, derived using a Bayesian panel vector autoregression, suggest that, prior to the outbreak, an increase in the exchange rate and oil prices led to higher stock market volatility; however, after the outbreak, the exchange rate depreciation played a role in reducing volatility. This suggests that Latin American markets internalised the geopolitical shock as part of a broader adjustment process instead of a persistent external risk.

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