La vigencia de los principios de justicia tributaria en España: Aportaciones para un debate

Translated title of the contribution: The validity of the tax justice principles in Spain: Contributions to debate

José Antonio Fernández Amor, Patricio Masbernat

Research output: Contribution to journalArticleResearchpeer-review

Abstract

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.

Translated title of the contributionThe validity of the tax justice principles in Spain: Contributions to debate
Original languageSpanish
Pages (from-to)495-546
Number of pages52
JournalEstudios Constitucionales
Volume11
Issue number2
DOIs
Publication statusPublished - 2013

Fingerprint Dive into the research topics of 'The validity of the tax justice principles in Spain: Contributions to debate'. Together they form a unique fingerprint.

Cite this