Abstract

PLAZAS VEGA, Mauricio A.. The Entailed Tributes. Estud. Socio-Juríd [online]. 2000, vol.2, n.1, pp.97-172. ISSN 0124-0579.

The tripartite division of tributes on taxes, tax rates, and contributions has been a controversial issue. There exist those who believe that tax rates are not independent tributes, but just prices. Some scholars argue that contributions are not more than taxes. The author considers this classification fundamental for obtaining an integrated vision in the field of Public Revenues. To verify his argument the author looks over and analyzes the different assumptions about the configuration of taxes, tax rates, and contributions. Likewise, the author examines legal doctrines and judicial decisions to support his argument.

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