Browsing Núm. 71 (2013) by Subject "Capacidad tributaria"
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Constitucionalización de la definición del tributo
(Pontificia Universidad Católica del Perú. Fondo EditorialPE, 2013-11-21)The author works with the increasing constitutionalization process of Tax Law in the country as starting point; then, makes an analysis of tax concept evolution from a general tax law theory point of view. Afterwards, ...