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La reserva de ley tributaria vista desde la óptica del Tribunal Constitucional español

Author

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  • Roberto Carlos Insignares Gómez

Abstract

La necesidad de establecer unas premisas que orienten la relación entre el ente público y los ciudadanos, respecto al ejercicio del poder financiero, ha sido una necesidad latente que se manifestó no solo al momento del decaimiento de la monarquía absoluta, sino también en el surgimiento del Estado Democrático como durante la consolidación del Estado de Derecho en el mundo occidental.

Suggested Citation

  • Roberto Carlos Insignares Gómez, 2006. "La reserva de ley tributaria vista desde la óptica del Tribunal Constitucional español," Books, Universidad Externado de Colombia, Facultad de Derecho, edition 1, volume 1, number 135, October.
    • Handle: RePEc:ext:derech:135
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