Los principios fundamentales como nexo en la enseñanza del derecho financiero y tributario
Tax legislation is frequently modified; therefore, even more than in other branches of law, it is necessary to teach Tax Law recognizing the importance of the main legal institutes, regulatory schemes, and fundamental principles and values. Memorization at the service of positivism does not allow to...
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| Formato: | Artículo publishedVersion |
| Lenguaje: | Español |
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Universidad de Buenos Aires. Facultad de Derecho. Departamento de Publicaciones
2022
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| Acceso en línea: | http://www.derecho.uba.ar/publicaciones/rev_academia/revistas/39/los-principios-fundamentales.pdf http://repositoriouba.sisbi.uba.ar/gsdl/cgi-bin/library.cgi?a=d&c=academia&cl=CL1&d=HWA_7033 http://repositoriouba.sisbi.uba.ar/gsdl/collect/academia/index/assoc/HWA_7033.dir/7033.PDF |
| Aporte de: |
| Sumario: | Tax legislation is frequently modified; therefore, even more than in other branches of law, it is necessary to teach Tax Law recognizing the importance of the main legal institutes, regulatory schemes, and fundamental principles and values. Memorization at the service of positivism does not allow to acquire the skills desirables in a Law graduate. Schemes and institutes are what endure, linked by the principles and values that must serve exegetical for the interpretation of the present norms and those that have not yet been positivized. Focusing teaching on tax principles leads to generating critical reasoning in students, to face in the future the various problems that may be encountered in their legal profession.In order to substantiate the above, this paper deals with the mission of legal studies, the institutionalization of Law and the autonomy and uniqueness of Financial and Tax Law, based on its guiding principles attending on the teaching experience of the author and national and international qualified authoritative sources. All that to end up proposing a teaching model based on such principles and fundamental values through a coherent learning strategy |
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