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

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