CONSTITUTIONAL PRINCIPLES GOVERNING THE TAX SYSTEM

被引：0

作者：

Augusto Romero-Molina, Cesar ^{[1
]}

Cristina Grass-Suarez, Yenny ^{[2
,3
]}

Cristina Garcia-Caicedo, Ximena ^{[2
]}

机构：

[1] Univ Cooperat Colombia, Fac Derecho, CIS, Sede Bucaramanga, Colombia

[2] Univ Cooperat Colombia, Sede Bucaramanga, Colombia

[3] Univ Santo Tomas, Bogota, Colombia

来源：

DIXI | 2013年 / 15卷 / 17期

关键词：

Constitution; jurisprudence; constitutional principles; taxes;

D O I：

暂无

中图分类号：

D9 [法律]; DF [法律];

学科分类号：

0301 ;

摘要：

The intention of this article is to identify principles governing the tax system, analyzing its limits and scope in the application of tax regulations, pursuant to high court rulings. The purpose is to determine the limit on the arbitrary power of the State to tax and regulate its relationship with the individuals of whom it is composed. Each of these principles (legality, equality, efficiency, fairness, progressivity, retroactivity, unity of matter and ability to pay) regulate a number of values that allow the state and individuals to relate jointly to cover basic necessary services.

引用

页码：67 / 77

页数：11

共 20 条

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[2]

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[3]

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[4]

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[5]

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[6]

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[7]

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[8]

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[9]

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[10]

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