Derechos humanos y sistema tributario
DOI:
https://doi.org/10.1344/REYD2023.27.42498Palabras clave:
Tributación, Tributos, Desarrollo económico, Desarrollo social, justicia tributariaResumen
Tradicionalmente el Derecho Tributario se ha hecho cargo de los efectos fiscales las transacciones comerciales locales, y más adelante en el tiempo, de los efectos fiscales de las transacciones transnacionales. La necesidad de generar un sistema más justo de reparto de los ingresos tributarios entre las jurisdicciones tributarias, derivados de las transacciones con elementos internacionales, han significado una serie de esfuerzos de los países, para generar instrumentos bilaterales o multilaterales. La labor de la OCDE ha sido muy relevante en este campo, lo que se ha coronado con los BEPS. Esta perspectiva ha dejado de lado un campo muy relevante de los sistemas tributarios en una perspectiva nacional y global, el de los derechos humanos, lo que muchos expertos han puesto de relieve crecientemente en los últimos años. Los derechos humanos impactan todo el sistema tributario, desde sus fundamentos su gestión y sus resultados. Tanto económicos, institucionales y sociales. El presente trabajo intenta mostrar de un modo sistemático el trabajo de los expertos en este campo en el último tiempo.
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