Cannabis commercial regulative framework and corrective taxes: theoretical foundations, benefits, and risks
Regulación comercial de cannabis recreacional y tributos regulativos: presupuestos teóricos, beneficios y riesgos
dc.creator | Osorio Morales, Hugo | |
dc.creator | Fernández Cruz, José Ángel | |
dc.date | 2023-11-27 | |
dc.date.accessioned | 2024-10-01T13:39:38Z | |
dc.date.available | 2024-10-01T13:39:38Z | |
dc.identifier | https://revistas.uautonoma.cl/index.php/rjyd/article/view/2175 | |
dc.identifier | 10.32457/rjyd.v6i2.2175 | |
dc.identifier.uri | https://revistaschilenas.uchile.cl/handle/2250/245534 | |
dc.description | The paper examines the commercial regulative framework of recreative cannabis and its possible application in Chile. It proposes that corrective taxes are a central element for the strategy to be effective and that, for its proper design, tax dogmatics must adequately consider both the economic assumptions of this type of taxation and the empirical knowledge provided by various disciplines related to the subject. | en-US |
dc.description | El artículo examina la estrategia de regulación comercial del cannabis recreativo y su posible aplicación en Chile. Propone que los tributos regulativos constituyen un elemento central para que la estrategia sea efectiva y que, para su adecuado diseño, la dogmática tributaria debe considerar los presupuestos económicos de este tipo de tributación, los conocimientos empíricos que proporcionan diversas disciplinas relacionadas con la materia y, en especial, su incidencia en el mercado ilegal de cannabis. | es-ES |
dc.description | O artigo examina a estratégia de regulamentação comercial da cannabis recreativa e sua possível aplicação no Chile. Propõe que os impostos regulatórios constituem um elemento central para a eficácia da estratégia e que, para seu adequado desenho, a dogmática tributária deve considerar tanto os pressupostos econômicos desse tipo de tributação quanto o conhecimento empírico fornecido por diversas disciplinas relacionadas à tributação. , especialmente, seu impacto no mercado ilegal de cannabis. | pt-BR |
dc.format | application/pdf | |
dc.format | application/epub+zip | |
dc.language | spa | |
dc.publisher | Universidad Autónoma de CHile | es-ES |
dc.relation | https://revistas.uautonoma.cl/index.php/rjyd/article/view/2175/1620 | |
dc.relation | https://revistas.uautonoma.cl/index.php/rjyd/article/view/2175/1621 | |
dc.rights | Derechos de autor 2023 Hugo Osorio Morales, José Ángel Fernández Cruz | es-ES |
dc.rights | https://creativecommons.org/licenses/by-nc-nd/4.0 | es-ES |
dc.source | Revista Justicia & Derecho; Vol. 6 No. 2 (2023); 1-21 | en-US |
dc.source | Revista Justicia & Derecho; Vol. 6 Núm. 2 (2023); 1-21 | es-ES |
dc.source | 0719-9392 | |
dc.source | 10.32457/rjyd.v6i2 | |
dc.subject | tributación regulatoria | es-ES |
dc.subject | regulación comercial de cannabis | es-ES |
dc.subject | políticas públicas económicas | es-ES |
dc.subject | corrective taxes | en-US |
dc.subject | annabis commercial regulative framework | en-US |
dc.subject | economic publi policy | en-US |
dc.title | Cannabis commercial regulative framework and corrective taxes: theoretical foundations, benefits, and risks | en-US |
dc.title | Regulación comercial de cannabis recreacional y tributos regulativos: presupuestos teóricos, beneficios y riesgos | es-ES |
dc.type | info:eu-repo/semantics/article | |
dc.type | info:eu-repo/semantics/publishedVersion |
This item appears in the following Collection(s)
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Revista Justicia & Derecho
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