In this article, the author describes the different constitutionality control systems incorporated in Latin American countries to identify the best options to optimize the defense of the Constitution. For this purpose, the author identifies the 6 most used criteria to classify these systems. Finally, using these criteria, the author makes an evaluation of constitutionality control in Peru.

In this article, the author analyzes the deficiencies detected in the tax legislation on gambling based on the tax principles set forth in article 74 of the Constitution. The author develops a concept and classification of gambling based on their technical characteristics and their regulation in Peru. The author recommends homogenizing the sectoral taxation of gambling by creating a single tax and using the same methodology.

In this article, the author describes the different constitutionality control systems incorporated in Latin American countries to identify the best options to optimize the defense of the Constitution. For this purpose, the author identifies the 6 most used criteria to classify these systems. Finally, using these criteria, the author makes an evaluation of constitutionality control in Peru.

In this article, the author analyzes the deficiencies detected in the tax legislation on gambling based on the tax principles set forth in article 74 of the Constitution. The author develops a concept and classification of gambling based on their technical characteristics and their regulation in Peru. The author recommends homogenizing the sectoral taxation of gambling by creating a single tax and using the same methodology.

En el presente artículo, el autor hace una descripción de los distintos sistemas de control de constitucionalidad incorporados en los países latinoamericanos con el fin de identificar cuáles son las mejores opciones para optimizar la defensa de la Constitución. Con este propósito, el autor identifica los 6 criterios más empleados para clasificar estos sistemas. Finalmente, utilizando estos criterios, el autor hace una evaluación del control de constitucionalidad en el Perú.