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Ius et Praxis

On-line version ISSN 0718-0012


MASBERNAT MUNOZ, Patricio. The Principle of Ability to Pay as Juridical Tax Principle: Doctrinal and Jurisprudential Construction in Spain. Ius et Praxis [online]. 2010, vol.16, n.1, pp.303-332. ISSN 0718-0012.

The present paper communicates about the normative configuration and the doctrinal and jurisprudential elaboration of the principle of capacity to pay in Spain. The author seeks to make known in Chile a legal institution that is recognized in the European legal systems and which constitutes the essential basis of their tax systems, in order to be incorporated in Chile through an own theoretical elaboration on the basis of the national normative materials. By the previous thing, the author gives reasons to justify this incorporation and provides elements to adapt this principle in the Chilean legal order. The issues contained in this communication are vast and complex, they are inserted in the theory of the principles of tax justice, and is the reason for which the author builds his speech through several independent steps in a series of papers.

Keywords : Principles of Tax Justice; Ability to Pay Principle; Tax Equality; Constitutional Jurisprudence.

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