La inseguridad jurídica en la esfera tributaria: causas de la misma y perniciosos efectos que genera

The aim of this paper is to analyze the current degradation and degeneration of laws, a phenomenon caused by several factors: the crisis of the parliamentary system and the pressure exerted by corporate interests in the lawmaking process. Even European integration has had an impact in the state r...

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Bibliographic Details
Main Author: Checa González, Clemente
Format: Article
Language:Spanish
Published: 2020
Subjects:
Seguridad fiscal
seguridad jurídica
confianza legítima
crisis de la ley
inflación legislativa
degeneración fiscal
degradación fiscal
técnica legislativa
litigiosidad tributaria
Tax certainty
legal certainty
legitimate trust
legal crisis
legislative inflation
fiscal degeneration
fiscal degradation
legislative technique
tax litigation
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=7849578
Source:Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 36, 2020, pags. 165-218
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La inseguridad jurídica en la esfera tributaria: causas de la misma y perniciosos efectos que genera
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