El principio de justa y proporcional igualdad impositiva

David J. Ibaceta Medina

doi:10.5354/rdpu.v0i73.35666

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The principle of fair and proportional tax equality

Authors

David J. Ibaceta Medina Universidad de Chile

No. 73 (2010): 2do semestre

https://doi.org/10.5354/rdpu.v0i73.35666

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Abstract

This study refers to the constitutional principle of tax equality, understood as fair and proportional tax equality. To reach this conclusion, the author analyzes the construction of the principle in our constitutional history and develops its current configuration in the 1980 Charter.

Keywords:

Equality , Tributes , Taxpayer taxes , Tax justice

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How to Cite

Ibaceta Medina, D. J. (2014). The principle of fair and proportional tax equality. Revista De Derecho Público, (73), Págs. 193–220. https://doi.org/10.5354/rdpu.v0i73.35666

The principle of fair and proportional tax equality

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