Constitución Politica y Derecho Tributario
Constitución Politica y Derecho Tributario
La Constitución Política establece el marco fundamental del Derecho Tributario, que desde su origen en la Revolución Francesa definió que la materia de los impuestos, está restringida para el ámbito de la ley, emanada del Poder Legislativo, siéndole al Poder Ejecutivo vedado imponer tributos, restringiendo su acción a la vía reglamentaria.
The Political Constitution establishes the fundamental framework for Tax Law that, since its origin dating back to French Revolution, defined that tax matters are restricted to the scope of laws issued by the Legislative Branch, being the Executive Branch banned from assessing taxes, thus restricting its actions to regulatory jurisdiction.
UCR::Vicerrectoría de Investigación::Unidades de Investigación::Ciencias Sociales::Instituto de Investigaciones Jurídicas (IIJ)
- University of Costa Rica Costa Rica
Reglamento, Political Constitution, Impuestos, Derecho Tributario, Legislative Branch, Constitución Política, Tax Law, Poder Legislativo, Taxes, Ley, Poder Ejecutivo, Executive Branch, Revolución Francesa, Law, French Revolution, Regulations
Reglamento, Political Constitution, Impuestos, Derecho Tributario, Legislative Branch, Constitución Política, Tax Law, Poder Legislativo, Taxes, Ley, Poder Ejecutivo, Executive Branch, Revolución Francesa, Law, French Revolution, Regulations
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