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...

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Bibliographic Details
Main Author: César Landa Arroyo
Format: Article
Language:Spanish
Published: Asociacion Civil THEMIS 2013-07-01
Series:Thēmis
Subjects:
Online Access:http://revistas.pucp.edu.pe/index.php/themis/article/view/9580