Title: Thoughts on institutional tax framework: a comparative study in the context of COVID-19

Authors: Rubén Méndez Reátegui; Rodrigo Barcia Lehmann

Addresses: Universidad Autónoma de Chile, Av. Pedro de Valdivia 425, Providencia, Región Metropolitana, Chile; Universidad Tecnológica del Perú, Av. Arequipa 265, Cercado de Lima 15046, Peru ' Universidad Autónoma de Chile, Av. Pedro de Valdivia 425, Providencia, Región Metropolitana, Chile

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.

Keywords: institutional tax framework; COVID-19; comparative institutional studies.

DOI: 10.1504/IJPL.2022.129688

International Journal of Private Law, 2022 Vol.10 No.2/3/4, pp.143 - 162

Received: 14 Dec 2022
Accepted: 21 Dec 2022
Published online: 20 Mar 2023 *

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