Constitutionalization of tax definition

Authors

  • Francisco J. Ruiz de Castilla Ponce de León Pontificia Universidad Católica del Perú https://orcid.org/0000-0001-7858-8463

    Profesor principal de la Pontificia Universidad Católica del Perú, abogado, magíster en Derecho, correo electrónico: fruiz@pucp.pe
  • Carmen Robles Moreno Pontificia Universidad Católica del Perú
    Profesora auxiliar de la Pontificia Universidad Católica del Perú, abogada, correo electrónico: crobles@pucp.pe

DOI:

https://doi.org/10.18800/derechopucp.201302.010

Keywords:

tax, tax capacity, taxation, tax law, capacity to pay, fiscal policy

Abstract

The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, explains Tax Law Constitutionalization specifying main communicating vessels between Constitutional and Tax Law. Finally, highlights the most important values and goals related with taxing and constitutional control implementation by the Tax Court.

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Published

2013-11-21

How to Cite

Ruiz de Castilla Ponce de León, F. J., & Robles Moreno, C. (2013). Constitutionalization of tax definition. Derecho PUCP, (71), 257–279. https://doi.org/10.18800/derechopucp.201302.010

Issue

No. 71 (2013): The Constitutionalization of Peruvian Law: Twenty Years after the Political Constitution of Peru (1993)

Section

Main Section

License

Copyright (c) 2016 Derecho PUCP

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.