Resumen

MASBERNAT, Patricio; BILLARDI, Cristian; FERNANDEZ AMOR, José Antonio  y  SANCHEZ HUETE, Miguel Ángel. Perspectives for Building a Dogmatic Structure Regarding the Material Principles for Taxation in Chile Based on the Italian, Spanish and Argentinean Legal Systems. Revista de Derecho de la Pontificia Universidad Católica de Valparaíso [online]. 2012, n.39, pp.475-517. ISSN 0718-6851.  http://dx.doi.org/10.4067/S0718-68512012000200017.

This work shows the dogmatic formulations on the material principles of taxation in Italy, Spain and Argentina in order to measure how much they can contribute to the Chilean Law, since said principles have been shaping a universal concept of tax justice that offers models for Chile, where due attention has not been paid to this subject.

Palabras clave : Taxation principles; Taxation capacity; Equality in taxation.

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