Notes on principles of constitutional tax law
Notas sobre principios de derecho constitucional tributario
Author
Navarro Beltrán, Enrique
Full text
https://revistaderechopublico.uchile.cl/index.php/RDPU/article/view/3774010.5354/rdpu.v0i70.37740
Abstract
I. Taxes and their scope
In the first place, we will analyze the concepts that have been formulated, as well as by the doctrine and jurisprudence, in relation to the essential content that must be given to the term tribute. I. Los Tributos y su alcance
En primer lugar, analizaremos los conceptos que se han formulado, tanto como por la doctrina y jurisprudencia, en relación al contenido esencial que debe otorgársele al término tributo.