Constitutions and comparative tax systems

被引：0

作者：

Aucejo, Eva Andres ^{[1
,2
]}

Masbernat, Patricio ^{[3
,4
,5
]}

机构：

[1] Univ Barcelona, Derecho Financiero & Tributario, Dept Derecho Adm Derecho Procesal & Derecho Financ, Barcelona, Spain

[2] Univ Barcelona, Revista Educ & Derecho, Dept Derecho Adm Derecho Procesal & Derecho Financ, Barcelona, Spain

[3] Univ Santo Tomas, Escuela Derecho, Santiago, Chile

[4] Univ Santo Tomas, Fac Derecho, Santiago, Chile

[5] Univ Autonoma Chile, Santiago, Chile

来源：

REVISTA DE EDUCACION Y DERECHO-EDUCATIONAL AND LAW REVIEW | 2023年 / 27期

关键词：

Taxation; constitutionalism; taxes; human rights; comparative financial-tax constitutional systems;

D O I：

暂无

中图分类号：

G40 [教育学];

学科分类号：

040101 ; 120403 ;

摘要：

The purpose of this paper is to show the reader an international perspective on a comparative analysis of tax systems and constitutional systems, citing leading studies on constitutions and comparative tax-financial systems of Nordic, European and North American countries, to arrive at the analysis of constitutional systems, Latin American financial institutions, with emphasis on the paradigm of the new Chilean constitutional social law model, which includes the Chilean constitutional tax reform.

引用

页码：1 / 14

页数：14

共 27 条

[1]

ANDRES-AUCEJO E., 2023, Review of International and European Economic Law, V2, P7

[2]

ANDRES-AUCEJO E., 2023, Review of International and European Economic Law, V2

[3]

ANDRES-AUCEJO Eva, 2023, Prologo de la Obra: Tributacion y Constitucion. Una perspectiva comparada. Aportes para los procesos de reformas constitucionales

[4]

BAKER PHILIP, 2000, British Tax Review

[5]

BEREIJO RODRIGUEZ, 1978, Estudio sobre el proyecto de Constitucion, P345

[6]

BERENSON W., 2023, Review of International and European Economic Law, V2

[7]

CAZORLA PRIETO L., 1982, Poder Tributario y Estado Contemporaneo

[8]

CHRISTIANS A., 2023, Review of International and European Economic Law, V2

[9]

DI PIETRO A., 2023, Review of International and European Economic Law, V2

[10]

EDREY Y. M., 2013, Taxation and Human Rights, European Tax Studies

← 1 2 3 →