Economic globalization generates global manifestations of economic capacity. And it demands global answers. This is as evident as taxable cross-border events can not be subject to taxation by tax administrations exclusively domestic. Tax justice continues to have a national dimension, but requires that all expressions of wealth, including transnational ones, be taxed. And for that, States must impose transnational tools.

A theory of legal security as a fundamental guarantee of the taxpayer in modern tax systems. It is intended to demonstrate that, far from being a rhetorical proclamation, security is a canon of control of the constitutionality of tax rules that can be translated into a right to the certainty of the taxpayer and activated through various means of defense.

This work in its version adjusted for Bolivia, has been conceived as a deep academic reflection of the principles, rights and guarantees of taxpayers against the prerogatives of the Tax Administration analyzing and evaluating the figure des solve et repete as a dogmatic and jurisprudential proposal , adjusted from the Italian reality where it germinated and complemented with the Latin American experience, studying the dramatic Argentine reality where it becomes cancerous, highlighting the unconstitutionality of this figure of objective constitutional interpretations as occurred in Colombia and Bolivia.