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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Main Author:	Pérez Zúñiga, José María
Format:	Others
Language:	Español
Published:	Derecho & Sociedad 2017
Subjects:	Tax Social Prices Special Contributions Financing Of The Public Expenditures Tributo Cotizaciones Sociales Contribuciones Especiales Financiación De Los Gastos Públicos
Online Access:	http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/18865/19083 http://repositorio.pucp.edu.pe/index/handle/123456789/117265

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spelling	ndltd-PUCP-oai-tesis.pucp.edu.pe-123456789-1172652018-08-04T16:14:15Z The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions Las Categorías Tributarias en España y América Latina: Especial Consideración de las Cotizaciones Sociales Pérez Zúñiga, José María Tax Social Prices Special Contributions Financing Of The Public Expenditures Tributo Cotizaciones Sociales Contribuciones Especiales Financiación De Los Gastos Públicos 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. 2017-08-02 2018-04-10T19:52:51Z 2018-04-10T19:52:51Z Artículo http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/18865/19083 http://repositorio.pucp.edu.pe/index/handle/123456789/117265 Español Artículo en acceso abierto Attribution 4.0 International https://creativecommons.org/licenses/by/4.0/ PDF Derecho & Sociedad Derecho & Sociedad; Núm. 46 (2016); 435-449
collection	NDLTD
language	Español
format	Others
sources	NDLTD
topic	Tax Social Prices Special Contributions Financing Of The Public Expenditures Tributo Cotizaciones Sociales Contribuciones Especiales Financiación De Los Gastos Públicos
spellingShingle	Tax Social Prices Special Contributions Financing Of The Public Expenditures Tributo Cotizaciones Sociales Contribuciones Especiales Financiación De Los Gastos Públicos Pérez Zúñiga, José María The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions
description	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.
author	Pérez Zúñiga, José María
author_facet	Pérez Zúñiga, José María
author_sort	Pérez Zúñiga, José María
title	The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions
title_short	The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions
title_full	The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions
title_fullStr	The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions
title_full_unstemmed	The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions
title_sort	tax categories in spain and latin america: special consideration of social contributions
publisher	Derecho & Sociedad
publishDate	2017
url	http://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/18865/19083 http://repositorio.pucp.edu.pe/index/handle/123456789/117265
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The Tax Categories in Spain and Latin America: Special Consideration of Social Contributions

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