Abstract

TORRICO GALINDO, Mauricio. The tax system in the Bolivian Autonomous State model. Rev Cien Cult [online]. 2015, vol.19, n.35, pp.219-234. ISSN 2077-3323.

The Constituent Assembly adopted the new Constitution with the historical challenge of building a Social State of Plurinational Community Law, which comprises an "Autonomic Bolivia" and what leads to the different areas of work of the State. One consequence of the Autonomic Bolivia is the tax issue, where it must be designed a new tax system that meets the constitutional guidelines. The intention of this article is to describe how the tax system should be designed considering the positive law developed for the purpose, as well as to refer to the manner to construct the tax law by the autonomous entities.

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