Taxation fundamental rights and constitutional principles as limit the taxing power. reflections from the laws of Brazil and Costa Rica

 

Tallennettuna:
Bibliografiset tiedot
Tekijä: Peralta, Carlos E.
Aineistotyyppi: artículo original
Tila:Versión publicada
Julkaisupäivä:2016
Kuvaus:This article presents some considerations on the role of the constitutional principles of taxation within the exercise of taxing power, as parameters guiding and linking the creation and the interpretation of tax regulations. Specifically, this study includes the rules of the Constitutions of Costa Rica and Brazil.
Maa:Portal de Revistas UCR
Organisaatio:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Kieli:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/22824
Linkit:https://revistas.ucr.ac.cr/index.php/juridicas/article/view/22824
Sanahaku:taxing power
fundamental rights
constitutional principles of taxation
Poder Tributario
Derechos fundamentales
Principios Constitucionales de la Tributación