Ius et Praxis
versión On-line ISSN 0718-0012
MASBERNAT MUNOZ, Patricio. GARANTÍAS CONSTITUCIONALES DEL CONTRIBUYENTE: CRÍTICA AL ENFOQUE DE LA DOCTRINA NACIONAL. Ius et Praxis [online]. 2002, vol.8, n.2, pp. 299-357. ISSN 0718-0012. doi: 10.4067/S0718-00122002000200010.
The present paper critically approaches the dogmatic construction of the Chilean taxpayer's law. It states that the mentioned law is found anchored to judicial categories that belong to the past century, and this law reproduces the prior knowledge when the present Chilean Political Constitution comes into effect and in the best cases some new elements are included under a conceptual frame that has been overcome. Therefore, it is necessary to revise it according to the advances of the national constitutionalism. This is fundamental to properly protect the rights of the taxpayers according to the constitutionality bloc. The first two chapters approach the tax power and the constitutional guarantees of the taxpayer in the national law. Chapter III explains the general aspects of the European Community control and the taxpayers guarantees in mentioned legal regulation. Chapter IV outlines a new vision of the systematic guarantees of the taxpayers, for which aspects of the actual state of the constitutionalism are studied for the purpose of rebuilding the source system of the Tax Law and its rules of interpretation. Next, a method agreeing with this vision is explained including the constitutional guarantees and the fundamental rights of the taxpayer like the Tax Power.