1. EL DERECHO DEL CRÉDITO PÚBLICO.
- Author
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DE PISÓN, JUAN ARRIETA MARTÍNEZ
- Subjects
- *
PUBLIC debts , *GOVERNMENT accounting laws , *PUBLIC spending laws , *TAX laws , *GOVERNMENT revenue , *FISCAL policy - Abstract
The figure of the public debt constitutes one of the basic elements of the public finances. Nevertheless, its peculiarities, as opposed to other types of public revenues, have motivated the development of different theories about the scientific treatment that the Financial and Tax Law discipline must give to this type of public revenues. Especially important for the scientific analysis of the public debt is the examination of both the material and formal limitations that the constitutional text establishes and, in particular, its relation with the principle of legal reservation. [ABSTRACT FROM AUTHOR]
- Published
- 2007