Identificador: TDX:3958
Autors: Vega López, Marco Antonio
Resum:
The Alternative Dispute Resolutions (ADR) have been widely developed in private law, acting as parallel or complementary channels to ordinary justice, to resolve conflicts through agreements with the active participation of the parties.
There is consensus on the need to advance in its use, to prevent or seek solutions to tax conflicts. The problem would arise, in those mechanisms that imply higher degree of availability of the tax credit, such as arbitration and transaction, where concepts such as the unavailability of the tax credit or the principle of legality and strict typicity, would configure material limits for its adoption.
This research addresses, from legal dogmatics, the current situation of the regulations that ADR have implemented in the solution of tax conflicts in Latin American law, considering, as a sample, the Andean countries, in a broad sense, including Argentina, Bolivia, Chile, Colombia, Ecuador, Peru and Venezuela, in addition, Mexico and Spain are included.
The studies published by the most qualified authors do not deal sufficiently with the current situation in Latin American law. Also, recent regulatory developments in several countries in the region have promoted its use in the context of constitutional and legal changes that impose a new perspective on the relationship between the State and individuals.
These experiences are presented in this paper, to build an updated baseline that contributes to knowledge and future research in an area of tax law that is in steady development and of great importance for legal practice.
Finally, an effort is made to systematize the results, trying to identify the mechanisms that could be considered for the tax conflict resolution system in Chile.
Repositori URV