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El derecho al plazo razonable en procedimientos administrativos tributarios: el caso chileno

descriptionPublicationkeyboard_double_arrow_right Article 01 Jan 2022Publisher:Pontificia Universidad Catolica de ChileJournal:Revista Derecho Administrativo Económico
Authors: Hugo Osorio Morales; Victor Garcia Yzaguirre;

doi: 10.7764/redae.35.4

El derecho al plazo razonable en procedimientos administrativos tributarios: el caso chileno

Abstract

El artículo identifica problemas de indeterminación y desigualdad en la aplicabilidad del derecho a ser juzgado en un plazo razonable en los procesos de reclamo de liquidaciones y de cobranza de obligaciones tributarias en Chile. Asimismo, presentamos posibles medidas para solucionarlos.

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selected citations
These citations are derived from selected sources.
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
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