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

 

Αποθηκεύτηκε σε:
Λεπτομέρειες βιβλιογραφικής εγγραφής
Συγγραφέας: Peralta, Carlos E.
Μορφή: artículo original
Κατάσταση:Versión publicada
Ημερομηνία έκδοσης:2016
Περιγραφή: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.
Χώρα:Portal de Revistas UCR
Ίδρυμα:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Γλώσσα:Español
OAI Identifier:oai:archivo.portal.ucr.ac.cr:article/22824
Διαθέσιμο Online:https://archivo.revistas.ucr.ac.cr/index.php/juridicas/article/view/22824
Λέξη-Κλειδί :taxing power
fundamental rights
constitutional principles of taxation
Poder Tributario
Derechos fundamentales
Principios Constitucionales de la Tributación