Constituciones y sistemas tributarios comparados
DOI:
https://doi.org/10.1344/REYD2023.27.42496Palabras clave:
Tributación, constitucionalismo, tributos, derechos humanos, sistemas financiero-tributarios constitucionales comparadosResumen
Este trabajo tiene como objeto mostrar al lector una perspectiva internacional sobre un análisis comparado de sistemas tributarios y sistemas constitucionales, con cita de estudios punteros sobre constituciones y sistemas tributario-financieros comparados de países nórdicos, europeos y norteamericanos, para llegar al análisis de sistemas constitucionales financieros latinoamericanos, con el acento puesto en el paradigma del nuevo modelo de derecho social constitucional chileno, en el que tiene su encaje la reforma constitucional tributaria de Chile.
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Derechos de autor 2023 Eva Andrés Aucejo, Patricio Masbernat
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