Control constitucional de los tributos con fines extrafiscales en el perú
Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of t...
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| Format: | Article |
| Language: | Spanish |
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2013
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=5110381 |
| Source: | THEMIS: Revista de Derecho, ISSN 1810-9934, Nº. 64, 2013 (Ejemplar dedicado a: Derecho Tributario), pags. 175-180 |
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