Notes on principles of constitutional tax law

Authors

  • Enrique Navarro Beltrán Profesor de Derecho Constitucional Universidad de Chile, Ministro del Tribunal Constitucional. Director del Departamento de Derecho Público, Universidad le Chile

Abstract

I. Taxes and their scope In the first place, we will analyze the concepts that have been formulated, as well as by the doctrine and jurisprudence, in relation to the essential content that must be given to the term tribute.

Keywords:

constitutional tax law, constitutional law, Doctrine, Jurisprudence