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What is History of Tax Law in Peru about?

The document presents a timeline of the history of tax law in Peru, describing the main events and taxes of each era. In the pre-Hispanic era, there was no commerce or currency, but there was exchange and redistribution by the Ayllu chiefs. During the Tawantinsuyo, reciprocity and tribute were already practiced. In the colonial period, the tribute consisted of delivering a portion of production to the State, and the tax base was the indigenous people under encomienda.

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