Las Categorías Tributarias en España y América Latina: Especial Consideración de las Cotizaciones Sociales

The concept of tax is not a pacific question, since it demonstrates an analysis of the constitutions and the tributary regulation of Spain and the countries of Latin america. Neither it is the concept of social prices, considered as a tributary category (the special contributions) for the Model of T...

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Bibliographic Details
Main Author: Pérez Zúñiga, José María
Format: Article
Language:Spanish
Published: 2016
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7793028
Source:Derecho & Sociedad, ISSN 2079-3634, Nº. 46, 2016, pags. 435-449
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