Difficulty establishing contributory capacity within an informal economy in Bolivia

• Javier Hinojosa Dorado

  , Instituto de Investigaciones en Ciencias Sociales y Jurídicas, Universidad La Salle, La Paz- Bolivia

  Author

  https://orcid.org/0009-0000-6835-6044 (unauthenticated)

In the present research work, an attempt was made to address a truly delicate issue such as the contributory capacity of citizens in Bolivia, considering it as a material limit to the tax power that the government has, an issue that should always be kept in mind when legislators are planning to create, modify and even extinguish certain taxes. For this purpose, the definition of the tax power and the limits to it have been established, within a Rule of Law and the different parameters that should be taken into account will be analyzed when determining in the best possible way this contributory capacity, that is, income, wealth and consumption. Likewise, an attempt was made to identify the difficulties that legislators and specialists face with the establishment of contributory capacity, especially in a trade as informal as the Bolivian one. Having exposed these concepts and the problems of the research topic, we attempted to reach the corresponding conclusions and recommendations.

1. Javier Hinojosa Dorado, , Instituto de Investigaciones en Ciencias Sociales y Jurídicas, Universidad La Salle, La Paz- Bolivia

   Javier Alejandro Hinojosa Dorado, con ORCID 0009-0000-6835-6044, nacido en La Paz, Bolivia el
   10 de octubre de 1979, Abogado egresado de la Universidad Católica Boliviana San Pablo, Magister en
   Derecho Comercial y Tributario de la Universidad del Valle con titulación conjunta con la Universidad
   Nacional de La Plata de la Argentina, ex Director Jurídico de la Autoridad de Fiscalización de Empresas
   – AEMP, docente de Derecho en la Universidad La Salle y la Universidad Privada Boliviana, Abogado
   causídico de diversas instituciones financieras, autor del libro Nociones de Derecho Financiero y Tributario.

• PDF (Spanish)

Copyright (c) 2023 Universidad La Salle

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.