Influencia romano-germánica en el derecho tributario latinoamericano y, en particular, en la doctrina chilena. Análisis sincrónico y diacrónico para la discusión dogmática de hoy

This paper presents a study of the impact of Romano-Germanic doctrines on Latin American tax law and, in particular, its influence on the thinking of Chilean authors, distinguishing those discussions that can be incorporated into the current debate, from those that can only be considered as a historical antecedent. Starting from the coherent and systematic analysis of the main Roman- Germanic doctrines, the way they were recognized in Latin America will be established first. Then, the influence that they have generated in ancient Chilean authors and of later generations will be analyzed, determining the presence of dogmatic schools or the elaboration of studies that try to organize an ordered body of knowledge. Following the above, the expected results are centered on establishing that the Roman-Germanic doctrines were not recognized in Latin America regarding their methodological differences, having an impact on the argumentative criteria of the new generations of Chilean authors.