Revista de derecho (Coquimbo)
versión ISSN 0718-9753
MASBERNAT MUNOZ, Patricio. THE DEVELOPMENT OF THE CONSTITUTIONAL PRINCIPLES OF TAXATION OF MATERIAL NATURE IN THE JURISPRUDENCE OF THE CONSTITUTIONAL COURT. RDUCN [online]. 2012, vol.19, n.1, pp. 129-196. ISSN 0718-9753. doi: 10.4067/S0718-97532012000100005.
This paper seeks to identify the intrinsic ideas in the chilean constitutional jurisprudence about the material principles of taxation, particularly, equality and non-confiscatory tax. It is addded the principle of economic capacity, as a necessity of the research program. To achieve the goal, some elements of discourse analysis are used. But, essentially, to seek to contribute to the dogmatism of the material principles of taxation, an effort until now neglected in our country, and in this perspective, the method used to analyze the jurisprudence necessarily will differ from other studies. This work does not follow the traditional method, in the sense of linking this matter to the constitutional theory to the public economic order. In the conclusion, it is structured what according to the author are the central elements of the jurisprudential conception of the material principles of taxation.
Palabras clave : Taxation; taxation principles; tax equity; economic capacity; not confiscatory.