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The Emergence of Judicial Tax Litigation in Peru

Rodríguez Gamero, Marco Alonso LU (2026) SOLM02 20261
Sociology of Law Department
Abstract
This thesis analyses the emergence of judicial tax litigation in Peru as a differentiated professional practice among tax lawyers. Drawing on semi-structured interviews and documentary review, the research reconstructs the process through which certain high-value tax disputes, initially channelled through administrative venues, gradually moved into the Judiciary. The central argument is that this shift occurred through the progressive formation of a judicial arena of tax conflict, driven by strategies deployed from both poles of the dispute. In this process, judicial tax litigation stabilized as a differentiated practice within tax law, albeit in heterogeneous ways: in law firms, through variable arrangements with procedural lawyers; and... (More)
This thesis analyses the emergence of judicial tax litigation in Peru as a differentiated professional practice among tax lawyers. Drawing on semi-structured interviews and documentary review, the research reconstructs the process through which certain high-value tax disputes, initially channelled through administrative venues, gradually moved into the Judiciary. The central argument is that this shift occurred through the progressive formation of a judicial arena of tax conflict, driven by strategies deployed from both poles of the dispute. In this process, judicial tax litigation stabilized as a differentiated practice within tax law, albeit in heterogeneous ways: in law firms, through variable arrangements with procedural lawyers; and in the Big Four, through the practical assimilation of procedural knowledge. The study extends legal mobilization theory to non-counter-hegemonic contexts and shows how fiscal conflict co-produces both tax law in action and tax lawyers themselves. (Less)
Please use this url to cite or link to this publication:
author
Rodríguez Gamero, Marco Alonso LU
supervisor
organization
course
SOLM02 20261
year
type
H2 - Master's Degree (Two Years)
subject
keywords
tax litigation, legal mobilization, sociology of the legal profession, tax lawyers, fiscal conflict, professional expertise
language
English
id
9231948
date added to LUP
2026-06-24 14:44:13
date last changed
2026-06-24 14:44:13
@misc{9231948,
  abstract     = {{This thesis analyses the emergence of judicial tax litigation in Peru as a differentiated professional practice among tax lawyers. Drawing on semi-structured interviews and documentary review, the research reconstructs the process through which certain high-value tax disputes, initially channelled through administrative venues, gradually moved into the Judiciary. The central argument is that this shift occurred through the progressive formation of a judicial arena of tax conflict, driven by strategies deployed from both poles of the dispute. In this process, judicial tax litigation stabilized as a differentiated practice within tax law, albeit in heterogeneous ways: in law firms, through variable arrangements with procedural lawyers; and in the Big Four, through the practical assimilation of procedural knowledge. The study extends legal mobilization theory to non-counter-hegemonic contexts and shows how fiscal conflict co-produces both tax law in action and tax lawyers themselves.}},
  author       = {{Rodríguez Gamero, Marco Alonso}},
  language     = {{eng}},
  note         = {{Student Paper}},
  title        = {{The Emergence of Judicial Tax Litigation in Peru}},
  year         = {{2026}},
}