Inspection and Retroactivity of the Land Tax Through the Lens of the Administrative Law

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dc.coverageDOI: 10.7764/redae.39.3
dc.creatorLetelier, Jaime Phillips
dc.creatorMattar, Jaime Arancibia
dc.creatorKufferath, Eugenio Benítez
dc.date2024
dc.date.accessioned05-01-2026 18:06
dc.date.available05-01-2026 18:06
dc.description<p>The article analyses the inspection and retroactive application of the land tax in Chile. It proposes a reinterpretation of the authority’s duties of inspection and the taxpayer’s duty to inform, to restrict retroactivity as a means of protecting legitimate expectations.</p>eng
dc.identifierhttps://investigadores.uandes.cl/en/publications/951f32e9-eaa8-40de-8bb4-8c767f631165
dc.languagespa
dc.rightsinfo:eu-repo/semantics/openAccess
dc.source(2024) nr.39 p.23-41
dc.subjectInspection
dc.subjectLand Tax
dc.subjectLegitimate Expectations
dc.subjectRetroactivity
dc.titleInspection and Retroactivity of the Land Tax Through the Lens of the Administrative Laweng
dc.titleLa fiscalización y retroactividad del impuesto territorial ante el Derecho administrativospa
dc.typeArticleeng
dc.typeArtículospa
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