{"tema_id":"7560","string":"Contribuyentes","created":"2021-03-29 18:16:14","code":null,"notes":[{"@type":"Definici\u00f3n","@lang":"es","@value":"\u201cRecibe este nombre el destinatario legal tributario que debe pagar el tributo al Fisco.\u201dEspinosa, Jos\u00e9 Alberto, Manual de Derecho Tributario. Primera parte, C\u00f3rdoba, Argentina, Advocatus, 2004, p. 87."},{"@type":"Nota de acervo","@lang":"es","@value":"Bibliohemerograf\u00eda"},{"@type":"Registro Aleph","@lang":"es","@value":"7983"}]}