The Procedure for the Protection of Taxpayer Rights and Taxpayer Rights under the New Tax Justice System (2026)

Author: Christian Aste Mejías

Abstract:
Due to the scope of the subject matter, this work analyzes the Procedure for the Protection of Taxpayer Rights and Taxpayer Rights under Chile’s New Tax Justice System in two chapters. The first chapter examines the legislative history, origins, and parliamentary discussion of both statutes. The second chapter briefly reviews taxpayer rights from both doctrinal and comparative law perspectives and analyzes the procedure established for their protection and enforcement.

Available through the BCN Catalog, Library of the National Congress of Chile