SCHEME OF GOOD TAXPAYERS: LYRICAL PROPOSAL; UNACHIEVABLE ASPIRATION
DOI:
https://doi.org/10.15381/quipu.v20i38.4434Keywords:
Régimen, código, declaración, legislación, reglamento.Abstract
The legal discipline called Finance and Tax Law is constituted by a conceptual system, equipped with a dogmatic immanence that allows describe it like a closed one, cultivated by a community of specialist relatively well defined. The Tax discipline has been helped by the conception of the rule of law, which has permitted to identify the strengthening of the trend to the legal immanence. It is inconceivable a society which not consider the tax institution. If it did, would cease to be a political society that actually exists. The tax dialectic could also be formulated within the understanding that presupposed by the private property, because only can pay the taxation, the subject of the taxable event, but at the same time, puts into question the core of private property, through which exists the institution of the tribute. In this brief investigation, we explain the shortcomings of the standard relating to the benefits that the legislature intended to give taxpayers, when it comes to including them in a Scheme of Good Taxpayers, letting the tax collector bring the guidelines and become in judge and jury in a process that was thought would favor the taxpayer.
Downloads
Downloads
Published
Issue
Section
License
Copyright (c) 2012 Teodoro Castro Contreras
![Creative Commons License](http://i.creativecommons.org/l/by-nc-sa/4.0/88x31.png)
This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
AUTHORS RETAIN THEIR RIGHTS:
a. Authors retain their trade mark rights and patent, and also on any process or procedure described in the article.
b. Authors retain their right to share, copy, distribute, perform and publicly communicate their article (eg, to place their article in an institutional repository or publish it in a book), with an acknowledgment of its initial publication in Quipukamayoc .
c. Authors retain theirs right to make a subsequent publication of their work, to use the article or any part thereof (eg a compilation of his papers, lecture notes, thesis, or a book), always indicating the source of publication (the originator of the work, journal, volume, number and date).