The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions
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 T...
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| Format: | Others |
| Language: | Español |
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Derecho & Sociedad
2017
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| Online Access: | http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/18865/19083 http://repositorio.pucp.edu.pe/index/handle/123456789/117265 |
| Summary: | 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. === El concepto de tributo no es una cuestión pacífica, como demuestra un análisis de las constituciones y la normativa tributaria de España y los países de América Latina. Tampoco lo es el concepto de cotizaciones sociales, consideradas como una categoría tributaria (las contribuciones especiales) por el Modelo de Código Tributario para América Latina, pero no por la doctrina científica. |
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