Control constitucional de los tributos con fines extrafiscales en el perú
Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of t...
| Author: | |
|---|---|
| Format: | article |
| Publication Date: | 2013 |
| Country: | Perú |
| Institution: | Pontificia Universidad Católica del Perú |
| Repository: | PUCP-Institucional |
| Language: | Spanish |
| OAI Identifier: | oai:repositorio.pucp.edu.pe:20.500.14657/109256 |
| Online Access: | http://revistas.pucp.edu.pe/index.php/themis/article/view/9580/9984 |
| Access Level: | Open access |
| Keyword: | Law Constitutional Law Extra Tribute Taxes Contributory Capacity Tax Collection Non-Confiscation Equality Derecho constitucional Tributos extrafiscales Capacidad contributiva Recaudación tributaria No confiscatoriedad Igualdad https://purl.org/pe-repo/ocde/ford#5.05.01 |
| Summary: | Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” Are they constitutionally legitimate? In this article, and on the basis of thejurisprudence of the Constitutional Court of Peru, the author explains its content and their sustenance, as well as its limits: the principles of Constitutional Tax Law. |
|---|