El poder tributario en Guatemala a la luz del análisis crítico de la Justicia constitucional

Authors

  • Cristóbal José Borrero Moro

Keywords:

Constitution, Constitutional Court, Taxing Power, municipal taxing power

Abstract

The Guatemalan Constitution configures the taxing power as the mean for the realization of the constitutional responsibility of contributing to the public expending; requiring himself the accommodation of his exercise to the idea of constitutional justice; in so far as that the logical-legal mandate own of a country of law. Even when the following requirement doesn’t have a full expression in the Guatemalan Legal order; without that the constitutional justice had remediated this situation in full mode. Presenting, though, the necessary critic revision of the Guatemalan constitutional doctrine; while spearheaded of the urgent constitutional and legal reform, in taxation issues, in Guatemala. 

Issue

Section

STUDIES