Constitutional Principles of Taxation: A Comprehensive Analysis
Classified in Law & Jurisprudence
Written on in
English with a size of 3.13 KB
Constitutional Principles of Taxation
A) Measurement Principle: Economic Capacity
The measurement principle of economic capacity establishes that the contribution of citizens should attend to their economic capacity, thereby establishing a principle of equal treatment in matters of tax implementation. The legislative power to tax can never be without regard to economic ability. This measurement principle imposes taxes based on the pursuit of wealth.
B) Measurement Principle: Material Equality
The measurement principle of material equality aims to promote the eradication of inequality from the fiscal perspective.
C) Measurement Principle: Generality
Equality must be promoted for all, sustained under the criteria of sovereignty and territoriality.... Continue reading "Constitutional Principles of Taxation: A Comprehensive Analysis" »