Taxation fundamental rights and constitutional principles as limit the taxing power. reflections from the laws of Brazil and Costa Rica
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| Autor: | |
|---|---|
| Médium: | artículo original |
| Stav: | Versión publicada |
| Datum vydání: | 2016 |
| Popis: | 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. |
| Země: | Portal de Revistas UCR |
| Instituce: | Universidad de Costa Rica |
| Repositorio: | Portal de Revistas UCR |
| Jazyk: | Español |
| OAI Identifier: | oai:archivo.portal.ucr.ac.cr:article/22824 |
| On-line přístup: | https://archivo.revistas.ucr.ac.cr/index.php/juridicas/article/view/22824 |
| Klíčové slovo: | taxing power fundamental rights constitutional principles of taxation Poder Tributario Derechos fundamentales Principios Constitucionales de la Tributación |