Quantitative taxation and the need to broaden the panorama in the legal theses of Peruvian universities

Abstract

In Peru, legal education is characterized by being eminently dogmatic and normative, an aspect for which law students prefer to complete a theoretical thesis, but they encounter a great obstacle, because the majority of universities have normatively established that only carry out empirical theses with a quantitative structure. This methodological imposition must be respected by all thesis students, under penalty of their research not being approved. This means that thesis students must apply a methodology that was not taught to them and that is very different from their conception of legal research. This research is argumentative, general methods of logic, techniques and documentary instruments have been used. It is concluded that it is essential that universities improve teaching in legal research, end the quantitative methodological imposition and promote three-dimensional research and in special cases inter and transdisciplinary research. Scientific legal research must evolve according to the current increasingly complex needs of societies.