artículo
RECONFIGURATION AND CONSOLIDATION OF THE ALCABALA WITHIN NATIONAL CHILEAN LAW (1810-1866)
Fecha
2017Registro en:
0718-3437
WOS:000425840800006
Autor
Bocksang Hola, Gabriel
Institución
Resumen
The alcabala, a Spanish-rooted tax present in the former Kingdom of Chile, was received since the Independence process by national authorities as an important element of the Chilean fiscal system. The period running from 1810 to 1866 shows the efforts held to reconfigure and consolidate it, granting to the alcabala a coherent legal treatment and allowing the finding of fair tax solutions under Chile's new Republican context.