The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions

Authors

Keywords:

Tax, Social prices, Special contributions, Financing of the public expenditures

Abstract

The concept of tax is not a pacific question, since it demonstrates an analysis of the constitutions and the tributary regulation of Spain and the countries of Latin america. Neither it is the concept of social prices, considered as a tributary category (the special contributions) for the Model of Tributary Code for Latin America, but not for the scientific doctrine.

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Author Biography

  • José María Pérez Zúñiga, University of Granada

    Ph.D y Doctor en Derecho por la Universidad de Granada (España). Profesor del Departamento de Derecho Financiero y Tributario de la Universidad de Granada.

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Published

2016-08-02

Issue

No. 46 (2016)

Section

Derecho del Trabajo

License

Copyright (c) 2017 Derecho & Sociedad

Creative Commons License

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

How to Cite

The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions. (2016). Derecho & Sociedad, 46, 435-449. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/18865