The validity of the tax justice principles in Spain: Contributions to debate [La vigencia de los principios de justicia tributaria en España: Aportaciones para un debate]

dc.contributor.author	Fernández Amor J.A.
dc.contributor.author	Masbernat P.
dc.date.accessioned	2020-09-02T22:17:27Z
dc.date.available	2020-09-02T22:17:27Z
dc.date.issued	2013
dc.identifier	10.4067/s0718-52002013000200013
dc.identifier.citation	11, 2, 495-546
dc.identifier.issn	07180195
dc.identifier.uri	https://hdl.handle.net/20.500.12728/4441
dc.description	The current economic crisis has highlighted various issues and causes changes of all kinds. Among the issues that are affecting are the basilar fundaments of Spanish tax law: the constitutional principles of taxation. This is not so much due to a crisis. Rather it is that its application and interpretation chaired by the flexibility since its enactment in 1978, brings different challenges to the effectiveness front the tax system problems whose seriousness, at this time, has increased. The tension between the seriousness of these difficulties and the effectiveness of the principles opens the debate on whether to keep reinforcing them, change their meaning or dispensed with whenever the current reality does not match that agreed at the time of its approval.
dc.language.iso	en
dc.language.iso	es
dc.publisher	Universidad de Talca,
dc.subject	Constitucional principles of taxation
dc.subject	Duty to contribute
dc.subject	Tax power
dc.title	The validity of the tax justice principles in Spain: Contributions to debate [La vigencia de los principios de justicia tributaria en España: Aportaciones para un debate]
dc.type	Article

Repositorio Académico