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La obligación tributaria y sus fundamentos constitucionales

Author

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  • Julio Roberto Piza Rodríguez

Abstract

La obligación tributaria y sus fundamentos constitucionales está encaminada a profundizar el estudio dogmático del derecho tributario colombiano, y constituye un análisis de los fundamentos constitucionales de la imposición en Colombia desde la misma Constitución y su abundante jurisprudencia en las ultimas dos décadas, empezando por entender esta disciplina como rama jurídica autónoma, sus principios constitucionales y la teoría del hecho imponible como propuesta unificadora de la configuración jurídica del gravamen.

Suggested Citation

  • Julio Roberto Piza Rodríguez, 2015. "La obligación tributaria y sus fundamentos constitucionales," Books, Universidad Externado de Colombia, Facultad de Derecho, number 761, October.
    • Handle: RePEc:ext:derech:761
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    Keywords

    obligación tributaria; derecho tributario;

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