Constitución Politica y Derecho Tributario

 

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Autor: Romero Pérez, Jorge Enrique
Format: artículo original
Estat:Versión publicada
Data de publicació:2020
Descripció:The Political Constitution establishes the fundamental framework for Tax Law that, since its origin dating back to French Revolution, defined that tax matters are restricted to the scope of laws issued by the Legislative Branch, being the Executive Branch banned from assessing taxes, thus restricting its actions to regulatory jurisdiction.
Pais:Portal de Revistas UCR
Institution:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Idioma:Español
OAI Identifier:oai:portal.ucr.ac.cr:article/40666
Accés en línia:https://revistas.ucr.ac.cr/index.php/juridicas/article/view/40666