La naturaleza jurídica de las contribuciones. Un debate vigente. Segunda parte

Abstract

The purpose of this work is to resume the analysis of what contributions are. Mostlegal doctrine, both domestic and international, assumes what they are; however, there are problems conceptualizing contributions; establishing their economic significance; analyzing whether they are a closed number or open to new designs;determining the elements that give them identity, the specific types existing in our national legislation, and the confusion regarding their true nature. Finally, we examine the cases considered relevant when disputes have arisen regarding their true identity.