📚 The School of Law of the University of Buenos Aires (Universidad de Buenos Aires Facultad de Derecho, Universidad de Buenos Aires) recently published the two Volumes of Issue 10 of their prestigious “Debates” Law Review (“Revista Debates de Derecho Tributario y Financiero”). This Issue is themed around “Human Rights Principles and Tax Policy” and it features contributions written in Spanish by authors from Argentina as well as other countries.
You can find the PDFs of the two volumes here (https://bit.ly/3W2v7i9) and here (https://bit.ly/49Ng6nE). Here are some of Issue 10’s highlights:
✅ “La justicia fiscal como principio basilar para orientar las políticas fiscales a la consecución de los derechos humanos” (“Tax justice as a basic principle to guide tax policies to effectuate human rights”), by Benjamín Sevilla Bernabéu (Vol. I, p. 64-73).
✅ “Justicia ambiental en el Perú y política fiscal” (“Environmental justice in Peru and fiscal policy”), by Vera Morveli (Vol. I, p. 154-164).
✅ “Implicancias en las finanzas públicas y el derecho tributario del decreto 70/2023 sobre el derecho a la salud en grupos vulnerables” (“Implications on public finances and tax law of decree 70/2023 on the right to health in vulnerable groups”), by Ludmila Viar (Vol. I, p. 233-249).
✅ “La política fiscal y la economía del cuidado” (“Fiscal policy and the care economy”), by Lorena De Luca (Vol. I, p. 253-272).
✅ “Secreto fiscal y transparencia de beneficios tributarios desde una óptica de justicia fiscal” (“Tax secrecy and transparency of tax benefits from a tax justice perspective”), by Agustina O’Donnell (Vol. I, p. 331-339).
✅ “Transparencia y participación ciudadana en la política fiscal de la federación brasileña: estado actual” (“Transparency and citizen participation in the fiscal policy of the Brazilian federation: current state”), by Marciano Seabra de Godoi (Vol. I, p. 340-372).
✅ “La lucha por la justicia tributaria global: la relevancia de un enfoque de derechos humanos” (“The fight for global tax justice: the relevance of a human rights approach”), by Rodrigo Uprumny and Mariana Matamoros (Vol. II, p. 197-209).
✅ “Cooperative compliance verde y amarillo: los programas de cumplimiento cooperativo en Brasil” (“Cooperative compliance green and yellow: cooperative compliance programs in Brazil”), by Phelippe Toledo P. de Oliveira and DIANA PIATTI LOBO (Vol. II, p. 245-252).
✅ “Cumplimiento cooperativo fiscal – un mecanismo práctico” (“Cooperative tax compliance – a practical mechanism”), by Luis Antonio Velasco Berrezueta (Vol. II, p. 253-257).
✅ “Breves notas acerca de la directriz sobre transparencia y rendición de cuentas para los actores no estatales establecida en el principio §14 de derechos humanos en la política fiscal” (“Brief Notes on the Guideline on Transparency and Accountability for Non-State actors established in principle §14 of human rights in fiscal policy”), by Sebastián A. Macchi (Vol. II, p. 270-291). 🌎 🌍 🌏
