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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Fundación Iuris Tantum
2016
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Source: | Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 21, 2016, pags. 156-173 |
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dialnet-ar-18-ART00008817422016-09-16La justicia tributaria en el ordenamiento pluralHernández Guijarro, FernandoJusticiasistema tributarioprincipiosordenamiento pluralJusticetax systemprinciplesplural legal systemThe 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.La justicia ha sido objeto de estudio en las ciencias jurídicas desde sus comienzos. La mayoría de los ordenamientos han considerado, a lo largo de la historia, el valor superior de la justicia como uno de los fines del Derecho. Este principio y valor figura en la mayoría de las Cartas Magnas de los distintos Estados así como diversos tratados y convenio internacionales como la Declaración Universal de Derecho Humanos. Nuestra Constitución recoge en su preámbulo que la Nación Española desea establecer la justicia, la libertad y la seguridad y promover el bien de cuantos la integran, y su artículo 31 propone un sistema tributario justo como medio para sufragar los gastos públicos. Por lo que resulta de interés comprobar la aplicación del principio de justicia como fin y medio del ordenamiento jurídico tributario español.Fundación Iuris Tantum2016text (article)application/pdfhttps://dialnet.unirioja.es/servlet/oaiart?codigo=5290720(Revista) ISSN 2070-8157Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 21, 2016, pags. 156-173spaLICENCIA DE USO: Los documentos a texto completo incluidos en Dialnet son de acceso libre y propiedad de sus autores y/o editores. Por tanto, cualquier acto de reproducción, distribución, comunicación pública y/o transformación total o parcial requiere el consentimiento expreso y escrito de aquéllos. Cualquier enlace al texto completo de estos documentos deberá hacerse a través de la URL oficial de éstos en Dialnet. Más información: https://dialnet.unirioja.es/info/derechosOAI | INTELLECTUAL PROPERTY RIGHTS STATEMENT: Full text documents hosted by Dialnet are protected by copyright and/or related rights. This digital object is accessible without charge, but its use is subject to the licensing conditions set by its authors or editors. Unless expressly stated otherwise in the licensing conditions, you are free to linking, browsing, printing and making a copy for your own personal purposes. All other acts of reproduction and communication to the public are subject to the licensing conditions expressed by editors and authors and require consent from them. Any link to this document should be made using its official URL in Dialnet. More info: https://dialnet.unirioja.es/info/derechosOAI
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Revista Boliviana de Derecho, ISSN 2070-8157, Nº. 21, 2016, pags. 156-173
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Justicia
sistema tributario principios ordenamiento plural Justice tax system principles plural legal system |
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sistema tributario principios ordenamiento plural Justice tax system principles plural legal system Hernández Guijarro, Fernando La justicia tributaria en el ordenamiento plural |
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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.
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format |
Article
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author |
Hernández Guijarro, Fernando
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author_facet |
Hernández Guijarro, Fernando
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author_sort |
Hernández Guijarro, Fernando
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title |
La justicia tributaria en el ordenamiento plural
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title_short |
La justicia tributaria en el ordenamiento plural
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title_full |
La justicia tributaria en el ordenamiento plural
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title_fullStr |
La justicia tributaria en el ordenamiento plural
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title_full_unstemmed |
La justicia tributaria en el ordenamiento plural
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title_sort |
la justicia tributaria en el ordenamiento plural
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publisher |
Fundación Iuris Tantum
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publishDate |
2016
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https://dialnet.unirioja.es/servlet/oaiart?codigo=5290720
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1709742832756981760
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