This article: “The Taxation of Small Taxpayers in the Tax Regime in the Republic of Panama” presents some considerations on the role of the constitutional principles of taxation within the exercise of taxing power in Panama, as parameters guinden and linking the creation and the interpretation of tax regulations. The methodology used for the study is applied research, because in order to achieve the objectives it is necessary to use the theoretical knowledge obtained through a pure investigation in solving practical problems. In addition, the current legal framework of Panama was used as a source of bibliographic information; records were also obtained from reliable web portals. Specifically, this study includes the rules of the Constitution for small taxpayers in the tax regime panamanian.
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