Browsing Núm. 64 (2013) by Author "Landa Arroyo, César"
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Control constitucional de los tributos con fines extrafiscales en el perú
Landa Arroyo, César (Pontificia Universidad Católica del PerúPE, 2013)Traditionally, it has been understood that taxes have only a collection purpose. Nevertheless, our constitutional tax legal system has allowed the existence of extra tribute taxes, that is, those who pursue “something else” ...