Constituciones y sistemas tributarios comparados

• Autores: Eva Andrés Aucejo , Patricio Masbernat
• Localización: Revista de educación y derecho = Education and law review, ISSN 2013-584X, ISSN-e 2386-4885, Nº. 27 (Sistemas tributarios constitucionales comparados, estado social y derechos humanos.), 2023
• Idioma: español
• DOI: 10.1344/reyd2023.27.42496
• Títulos paralelos:
  • Constitucions i sistemes tributaris comparats
  • Constitutions and comparative tax systems
• Enlaces
  • Texto completo (pdf)
• Dialnet Métricas: 2 Citas
• Resumen
  • español

    Este trabajo tiene como objeto mostrar al lector una perspectiva internacional sobre un análisis comparado de sistemas tributarios y sistemas constitucionales, con cita de estudios punteros sobre constituciones y sistemas tributario-financieros comparados de países nórdicos, europeos y norteamericanos, para llegar al análisis de sistemas constitucionales financieros latinoamericanos, con el acento puesto en el paradigma del nuevo modelo de derecho social constitucional chileno, en el que tiene su encaje la reforma constitucional tributaria de Chile.

  • català

    Aquest treball té com a objecte mostrar al lector una perspectiva internacional sobre una anàlisi comparada de sistemes tributaris i sistemes constitucionals, amb cita d'estudis capdavanters sobre constitucions i sistemes tributari-financers comparats de països nòrdics, europeus i nord-americans, per arribar a l'anàlisi de sistemes constitucionals financers llatinoamericans, amb l'accent posat al paradigma del nou model de dret social constitucional xilè, en què té el seu encaix la reforma constitucional tributària de Xile.

  • English

    The purpose of this paper is to show the reader an international perspective on a comparative analysis of tax systems and constitutional systems, citing leading studies on constitutions and comparative tax-financial systems of Nordic, European and North American countries, to arrive at the analysis of constitutional systems, Latin American financial institutions, with emphasis on the paradigm of the new Chilean constitutional social law model, which includes the Chilean constitutional tax reform.

• Referencias bibliográficas
  • OWENS, J., ANDRÉS-AUCEJO, E., REMIRO BROTONS, A. (2023); A Global Tax Legal Order inspired in human rights. Review of International and European...
  • ANDRES-AUCEJO, E. ., AKAMBA, M. ., & NICOLI, M. . OWENS, J. (Director), (2023). Toward a “Global Tax Legal Order” based on international...
  • ANDRES-AUCEJO, E., & ALTER, ET. (2023). Africa has spoken: Resolution A/C.2/77/L.11/Rev.1 Of the United Nations General Assembly (Second...
  • ANDRÉS-AUCEJO, Eva. Prólogo de la Obra: Tributación y Constitución. Una perspectiva comparada. Aportes para los procesos de reformas constitucionales....
  • BERENSON, W. (2023). Fiscal federalism in the United States of America. Review of International and European Economic Law, 2(3). Retrieved...
  • CÉSAR. A. RUIZ JIMÉNEZ. Coordinador. Derecho Tributario y Derechos Humanos. Diálogo en México y el Mundo. Tirant lo Blanch · 2016; Editor(s):...
  • CHRISTIANS, A., & TOWFIGH, K. (2023). Tax and the Canadian constitution. Review of International and European Economic Law, 2(3). Retrieved...
  • CLEMENT ENDRESEN. Taxation and the European Convention for the Protection of Human Rights: Substantive Issues, 45 Intertax 508 (2017).
  • DI PIETRO, A. (2023). Consensus and tax justice in the European constitutional experience: About parliamentary responsibilities for taxation...
  • ENGLISCH, J., & KUBE, H. (2023). Constitutional Requirements for Substantive Tax Law in Federal Republic of Germany. Review of International...
  • GRIBNAU, H., & DUSARDUIJN, S. (2023). Constitutional Taxation in the Netherlands. Review of International and European Economic Law, 2(3)....
  • GRIFFITHS, S., & HARTSHORN, J. . (2023). Fragile and Strong: The Oxymoron of Tax Administration and Constitutionality in New Zealand....
  • GUNNARSSON, ÅSA, & LIND, Y. . (2023). Swedish (Tax) Constitutionalism. Through the Lens of Equality and Fairness. Review of International...
  • L. CAZORLA PRIETO, Poder Tributario y Estado Contemporáneo, Instituto de Estudios Fiscales. Madrid, 1982, 313 págs.; L. “Los principios constitucionales...
  • LIGNEREUX, B. (2023). Constitutional Norms in French Tax Law. Review of International and European Economic Law, 2(3). Retrieved from https://www.rieel.com/index.php/rieel/article/view/50.
  • MAGDALENA SEPÚLVEDA. Taxation for human rights, Tax Justice Focus, first quarter 2014 Vol. 9, Issue 2.
  • MARCHESSOU, P. (2023). The constitutional framework for taxation in France. Review of International and European Economic Law, 2(3). Retrieved...
  • MASBERNAT, P., 2023. Tributacion y Constitucion, Hammurabbi, Santiago de Chile (en prensa).
  • MÖLLER, K. (2015), "The Global Model of Constitutional Rights.
  • ØRBERG, M., & SCHMIDT, P. K. (2023). Constitutional limits on taxation in Denmark. Review of International and European Economic Law,...
  • OWENS, J., ANDRÉS-AUCEJO, E., & REMIRO BROTONS, A. (2023). A new Global Tax Legal Order . Review of International and European Economic...
  • PHILIP BAKER, Taxation and the European Convention on Human Rights, British Tax Review 2000.
  • REUVEN S. AND MAZZONI, GIANLUCA, Taxation and Human Rights: A Delicate Balance (September 5, 2016). U of Michigan Public Law Research Paper...
  • RODRÍGUEZ BEREIJO, “Derechos financiero, gasto público y tutela de los intereses comunitarios en la Constitución”, en VVAA, Estudio sobre...
  • SÁNCHEZ SERRANO, L. Tratado de Derecho Financiero y Tributario Constitucional, ed. Marcial Pons, Madrid, 1997, pp. 251 y ss.
  • TUSHNET, M. & AMAR, V. (2009), Global Perspectives on Constitutional Law, Oxford University Press, USA.
  • Y. M. EDREY, Taxation and Human Rights, European Tax Studies n. 6 (2013-2014); Citizens for Tax Justice, American Corporations Tell IRS the...
  • ZIMMER, F. (2023). Constitutional issues in tax law (Norway). Review of International and European Economic Law, 2(3). Retrieved from https://www.rieel.com/index.php/rieel/article/view/39.