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

 

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Detaylı Bibliyografya
Yazar: Peralta, Carlos E.
Materyal Türü: artículo original
Durum:Versión publicada
Yayın Tarihi:2016
Diğer Bilgiler: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.
Ülke:Portal de Revistas UCR
Kurum:Universidad de Costa Rica
Repositorio:Portal de Revistas UCR
Dil:Español
OAI Identifier:oai:archivo.portal.ucr.ac.cr:article/22824
Online Erişim:https://archivo.revistas.ucr.ac.cr/index.php/juridicas/article/view/22824
Anahtar Kelime:taxing power
fundamental rights
constitutional principles of taxation
Poder Tributario
Derechos fundamentales
Principios Constitucionales de la Tributación