Bogumił Brzeziński
Problems of codification of tax right in the latin america countries
Summary
In the codification processes of Latin American countries, understood as the ordering of the law, codexes' models play a significant role. There are recommended models of building a tax code, developed by individual tax authorities (usually law professors), as well as organizations involved in the study of the functioning of tax law and tax systems. So far, two models of tax codes have been built: Model OEA / BID (1967), currently known as the ILADT model and the CIAT Model (1997). Both of these models became the subject of the analysis contained in the article.
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Key words: tax law, tax, codyfication