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

 

Сохранить в:
Библиографические подробности
Автор: Peralta, Carlos E.
Формат: artículo original
Статус:Versión publicada
Дата публикации:2016
Описание: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.
Страна:Portal de Revistas UCR
Институт:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Язык:Español
OAI Identifier:oai:archivo.portal.ucr.ac.cr:article/22824
Online-ссылка:https://archivo.revistas.ucr.ac.cr/index.php/juridicas/article/view/22824
Ключевое слово:taxing power
fundamental rights
constitutional principles of taxation
Poder Tributario
Derechos fundamentales
Principios Constitucionales de la Tributación