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| Conceptos fundamentales (4) |
| Finanzas públicas (4) |
| Sistemas tributarios (4) |
| Tributación (4) |
| https://purl.org/pe-repo/ocde/ford#5.02.04 (3) |
| Código tributario (2) |
| http://purl.org/pe-repo/ocde/ford#5.02.04 (1) |