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

Reátegui R.M.; Lehmann R.B. · International Journal of Private Law (2023) · DOI: 10.1504/ijpl.2022.129688

Resumen

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. Copyright

Instituciones: Universidad Tecnológica del Perú