i

The Public Law Journal of the Universidad de Chile invites national and foreign authors to participate in the next issue of the Journal, corresponding to the second semester of 2024.

Articles must conform to the editorial guidelines, which can be found at: https://revistaderechopublico.uchile.cl/index.php/RDPU/about/submissions

The papers are subjected to a blind peer review process.

 

Control Mechanisms of the Constitutional Principle of Tax Legality. Two Constitutional Cases, one Legal Case

Authors

  • David Ibaceta Medina Abogado. Ayudante Adjunto, Departamento de Derecho Público, Universidad de Chile
  • Bárbara Meza Encina Egresada de Derecho, Universidad de Chile

Abstract

This study aims to explain how some of the bodies involved in the control of Tax Legality operate, whether of constitutional or legal origin, trying to establish their intervention in this task of guarantors of the constitutional order.

Keywords:

Control mechanisms, Tax legality, Constitutional Law