Constitution and Taxing Power
This paper presents an approach to the new tax reforms that have emerged as a result of the Peruvian Political Constitution of 1979. The main objective is to identify the principles that the Constitution contains as a guarantee for taxpayers, and which in turn act as limits to the taxing power exerc...
| Autor principal: | |
|---|---|
| Formato: | Artículo (Article) |
| Idioma: | Español (Spanish) |
| Publicado: |
Pontificia Universidad Católica del Perú
1981
|
| Materias: | |
| Acceso en línea: | http://revistas.pucp.edu.pe/index.php/derechopucp/article/view/5829 |