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

 

保存先:
書誌詳細
著者: Peralta, Carlos E.
フォーマット: artículo original
状態:Versión publicada
出版日付:2016
その他の書誌記述: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.
国:Portal de Revistas UCR
機関:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
言語:Español
OAI Identifier:oai:archivo.portal.ucr.ac.cr:article/22824
オンライン・アクセス:https://archivo.revistas.ucr.ac.cr/index.php/juridicas/article/view/22824
キーワード:taxing power
fundamental rights
constitutional principles of taxation
Poder Tributario
Derechos fundamentales
Principios Constitucionales de la Tributación