La capacidad económica de contribuir

  • Luis Corral Guerrero
Keywords: Tax system, Richness, Income and Property, Constitutional principle, Forbidden of confiscation, Global economy, Goods movement freedom, Tax systems harmonization,

Abstract

The title of this article represents a core concept of the universal tax law in the first world countries. Aftera precise explanation of its doctrinal meaning, it is noted not only its category raising at a level as a constitutional principle, but also of certain constitutional matters novelties. This work ends with the proposal to add to its classical individual dimension, an obvious collective dimension that takes base upon its subsequent argumentatation.

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Published
2004-01-01
How to Cite
Corral Guerrero L. (2004). La capacidad económica de contribuir. Cuadernos de Estudios Empresariales, 14, 27-43. https://revistas.ucm.es/index.php/CESE/article/view/CESE0404110027A
Section
Articles