RJUR-5570 Fundamentos de Derecho Publico para El Derecho Tributario
Reviews the essential guidelines of the utilitarian and contractual conceptions of justice, their impact on the evolution of Tax Law and their normative concreteness within the Colombian Political Constitution and for the exercise of the tax regulations. By the end of this module, the students will be familiar with the principles of equity and equality in their application to Tax Law, the concept of taxation as a duty and as a right in the framework of tax sovereignty and the ethical requirements of the practice of this branch of Law in a State under the rule of law.
Instructor
Angel Vallejo Pablo
Catalog page for this course