La justicia tributaria en el ordenamiento plural

The justice has been studied in the legal sciences since its beginning. Most jurisdictions have considered throughout history, the justice like the higher value and one of the purposes of the law.This principle and his value are included in most Constitutions of the different States and various inte...

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Bibliographic Details
Main Author: Hernández Guijarro, Fernando
Format: Article
Language:Spanish
Published: Fundación Iuris Tantum 2016
Subjects:
Online Access:https://dialnet.unirioja.es/servlet/oaiart?codigo=5290720
Source:Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 21, 2016, pags. 156-173
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Summary: The justice has been studied in the legal sciences since its beginning. Most jurisdictions have considered throughout history, the justice like the higher value and one of the purposes of the law.This principle and his value are included in most Constitutions of the different States and various international treaties and agreements such as the Universal Declaration of Human Rights. Our Constitution stated in its preamble that the Spanish Nation want to establish justice, freedom and security and promote the good of all its members, and article 31 proposes a fair tax system as a means to finance public spending. So it is interesting to see the principle of justice like finality and as means of the Spanish tax law.