The Principle of Contributory Capacity as the Foundation of the Financial Constitution A Doctrinary and Jurisprudential View

Authors

Keywords:

Contribution capacity, Financial and Taxation Law Methodology, Income and public expenses, Budget constitutional principles, Constitutional Court of Peru, Income Tax

Abstract

The content and function of the contribution capacity principle has been a controversial issue for economists and jurists. Through the jurisprudence of the Constitutional Court of Peru, the author claims the capacity of contribution as an implied constitutional principle to award a self-governing function from other principles (legality, equality and non confiscatory) and recognize the outstanding methodological contribution to the Financialand Taxation law unit.

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Author Biography

  • Alberto Tarsitano, University of Buenos Aires
    Abogado por la Universidad de Buenos Aires (1978). Abogado especializado en Derecho Tributario por la Universidad de Buenos Aires (1984). Director de la Maestría en Derecho Tributario de la Universidad Católica Argentina, profesor regular de Derecho Tributario de la Universidad de Buenos Aires, ex Presidente de la Asociación Argentina de Estudios Fiscales, ex Presidente del Instituto Latinoamericano de Derecho Tributario (ILADT), miembro Honorario del Instituto Peruano de Investigación y Desarrollo Tributario (IPIDET) y miembro Honorario del Instituto Uruguayo de Estudios Tributarios (IUET).

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Published

2014-05-14

Issue

No. 43 (2014)

Section

Código Tributario

License

Copyright (c) 2016 Derecho & Sociedad

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

How to Cite

The Principle of Contributory Capacity as the Foundation of the Financial Constitution A Doctrinary and Jurisprudential View. (2014). Derecho & Sociedad, 43, 119-128. https://revistas.pucp.edu.pe/index.php/derechoysociedad/article/view/12564