🌎 Revista Debates Tesis is a new publication of the Master’s Program of Budgetary and Tax Law of Universidad de Buenos Aires. Its goal is to give visibility to the theses defended by students of the Program. This inaugural issue is centered on the thesis of Anabella Kleiman, titled “Reglamentos delegados que no son decretos”: https://bit.ly/47RSe4v
❤️ Want to become a member of LATPF and support our project? You can find more information about membership plans on our website (https://latpf.org/membership/). Here is a list of 10 articles on topics related to Kleiman’s thesis, all of which are written by LatAm authors and are available in the Curated Section (©️) of the LATPF platform (https://latpf.org/curation/):
©️ “Legalidade Tributária e Delegação Legislativa”, by Sergio André Rocha. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2025): https://bit.ly/3Mc3tw2
©️ “Delegación de facultades legislativas en materia tributaria”, by Maximiliano Raijman. Published in Revista de Estudio de Derecho Tributario, Contabilidad y Auditoría by Universidad Blas Pascal (2024): https://bit.ly/4oU0HKB
©️ “A Ressignificação da Legalidade Tributária e a Busca por Uma Administração Dialógica”, by Debora M. Martins. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2024): https://bit.ly/486SOtZ
©️ “Principio de legalidad en lo tributario y en lo ambiental”, by Iván I. Ríos Benítez. Published in Revista Debates de Derecho Tributario y Financiero by Universidad de Buenos Aires (2024): https://bit.ly/44oW42L
©️ “Autonomía e Integración de los Vacíos del Derecho Tributario Chileno”, by Gonzalo Vergara. Published in Revista de Estudios Tributarios by Universidade do Chile (2023): https://bit.ly/4pgLqTM
©️ “Garantismo, tipos e conceitos: a busca de critérios para alcançar a segurança jurídica tributária”, by Fredy Albuquerque. Published in Revista Tributária e de Finanças Públicas by ABDT – Academia Brasileira de Direito Tributário (2023): https://bit.ly/47TrtNa
©️ “La Discrecionalidad en el Derecho Tributario. Verdades y Mitos”, by Gabriel R. Santos. Published in Boletín de la Academia de Ciencias Políticas y Sociales (2025): https://bit.ly/4r9C3XI
©️ “Três Observações Sobre a Legalidade Tributária”, by Eduardo Kowarick Halperin. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2021): https://bit.ly/44oWLcn
©️ “Emenda Constitucional n. 103, de 2019, e os Limites do Poder Regulamentar”, by Leonardo Aguirra de Andrade. Published in Revista Direito Tributário Atual by IBDT – Instituto Brasileiro de Direito Tributário (2020): https://bit.ly/4ocD4Ma
©️ “Justificación y límites al poder de tributación de los entes territoriales en Colombia”, by John Jairo Restrepo Lizcano, LUCIANA TURATTI and Marciano Buffon. Published in Revista ICDT by ICDT Instituto Colombiano de Derecho Tributario (2021): https://bit.ly/48r3eG7