Constitucionalización de la definición del tributo

The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels betwe...

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Bibliographic Details
Main Authors: Ruiz de Castilla Ponce de León, Francisco, Robles Moreno, Carmen
Format: Article
Language:Spanish
Published: 2013
Subjects:
tributo
capacidad tributaria
tributación
derecho tributario
capacidad contributiva
política fiscal
tax
tax capacity
taxation
tax law
capacity to pay
fiscal policy
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=4906545
Source:Derecho PUCP: Revista de la Facultad de Derecho, ISSN 2305-2546, Nº. 71, 2013, pags. 257-279
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Constitucionalización de la definición del tributo
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