Thoughts on institutional tax framework: a comparative study in the context of COVID-19
by Rubén Méndez Reátegui; Rodrigo Barcia Lehmann
International Journal of Private Law (IJPL), Vol. 10, No. 2/3/4, 2022

Abstract: Based on the 'neo-institutional' approach, a theoretical introspection of the institutional tax framework of Spain, Peru, and Ecuador, afflicted by a pandemic such as COVID-19, is proposed. The article is divided into three sections and begins with a description of certain aspects of institutional characteristics of the three countries that, in different ways, have reacted to the complex scenario that the global village must face. Subsequently, a general overview of the evolution of the institutional frameworks concerning the tax field is presented, and it concludes with brief reflections on the pending agenda.

Online publication date: Mon, 20-Mar-2023

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