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
Summary: 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 between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

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