Alfredo Benítez Rivas, Tax Law: The Bolivian Tax Code From the Perspective of Various Legal Doctrines

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In his work, Tax Law: The Bolivian Tax Code from the Perspective of Various Legal Doctrines, Dr. Alfredo Benítez Rivas modestly states in the prologue that it is far from being a treatise on tax law, yet it certainly is. It comprises a meticulous study of all the areas encompassed by this legal science, a study that could only have been undertaken by such a distinguished Bolivian lawyer as a result of years of research and professional practice, both in public service—as Undersecretary of the Ministry of Finance of the Republic of Bolivia—and in private practice.

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“Alfredo Benítez Rivas, Tax Law: The Bolivian Tax Code From the Perspective of Various Legal Doctrines”. 2026. Foro: Law Journal, no. 14 (June): 139-42. https://revistas.uasb.edu.ec/index.php/foro/article/view/6527.