ListarArtículos científicos por tema "Taxation"
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Article
Constitutions and comparative tax systems (2024)
(UNIV BARCELONA, FAC DRET, 2023)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 ... -
Article
Revenue-Generating Potential of Taxation for Older-Age Social Pensions (2020)
(Springer New York LLC, 2018) -
Review
The return to the debate about the concept of utility fares and the concept of taxes. Commentary on the decision of the Supreme Court of Spain 5037/2015, November 23, 2015, appeal in cassation 4091/2013 [Retorno al debate conceptual de tasa y tarifa como un parámetro de los límites del concepto de tributo. Comentario a la sentencia del tribunal Supremo de España 5037/2015, de 23 de Noviembre de 2015, recaído en recurso de casación 4091/2013] (2020)
(Pontificia Universidad Catolica de Chile, 2017)