Wine Law

THE PROMOTION OF WINE AND TAXATION 459 As such, there some recommendations that could be followed for the sector’s improvement:  insisting on more agricultural-wine-growing policies with the fiscal policy, thus harmonising a fair and equitable tax;  reformulating concrete actions of technological and commercial development for the production of high-end wine complying with international standards;  promoting the image and brand of wine in Peru and abroad;  improving internal consumption by spreading cultural characteristics together with their traditions; and  fighting adulteration, informality, smuggling and unfair competition. 7. REFERENCES Aledo, R. (2020). Derecho del vino. Iuris Facil . Accessed on 12 September 2020, available in: https://iurisfacil.com/todo/derecho-del-vino/. Análisis Tributario . (2013). Ingresos Tributarios del Gobierno Central (Porcentaje del PBI). Vol. XXXVI No. 305, June 2013. Available in: https://www.aele.com/system/files/archivos/anatrib/AT-06-13.pdf. Andean origins . (2017). El Vino Peruano. Accessed on 20 August 2020, available in : https://andeanorigins.com/es/destinos-top-en-peru/paracas-ica- nazca/paracas-islas-ballestas/el-vino-peruano/. Bernal, G. (2018). ¿Arancel encubierto o barrera para-arancelaria? Una mirada al Impuesto Selectivo al Consumo desde la perspectiva del Comercio Internacional. FORESETI Magazine No. 9 (II). Available in: https://revistas.up.edu.pe/index.php/forseti/article/view/1061. Centro de Investigación y Estudios económicos de Mercado. (2008). El vino: un placer hecho negocio. Revista Strategia CENTRUM Católica No. 9 . Available in: http://revistas.pucp.edu.pe/index.php/strategia/article/view/17839/0. Cerezo, A. (2019). Estudio de mercado. El mercado del vino en Perú 2019. ICEX España Exportación e Inversiones . Available in: https://www.icex.es/icex/es/navegacion-principal/todos-nuestros- servicios/informacion-de-mercados/estudios-de-mercados-y-otros- documentos-de-comercio-exterior/DOC2019837214.html.