El principio de capacidad y los fines extrafiscales de los tributos como justificación de los beneficios fiscales a las personas con discapacidad
The goal of this work is to assess the principle of economic capacity and the extra-fiscal purposes of taxes as a basis for the foundation of the establishment of tax benefits for people with disabilities with the dual objective of compensating this group for their unequal situation, and their integ...
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| Format: | Article |
| Language: | Spanish |
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2018
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| Online Access: | https://dialnet.unirioja.es/servlet/oaiart?codigo=7044336 |
| Source: | Anuario de la Facultad de Derecho. Universidad de Extremadura, ISSN 0213-988X, Nº 34, 2018, pags. 90-110 |
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