The concept of tax: a comparative perspective Brazil-Spain

• Autor(a) principal: Domingues, José Marcos
• Data de Publicação: 2013
• Outros Autores: Checa González, Clemente
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Direito GV
• Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/21445
• topic: TRIBUTE; TYPES OF TRIBUTES; TAXES; FEES; CONTRIBUTIONS; ABILITY TO PAY PRINCIPLE; NONFISCAL TAXATION; TRIBUTO; CLASES DE TRIBUTOS; IMPUESTOS; TASAS; CONTRIBUCIONES ESPECIALES; CAPACIDAD CONTRIBUTIVA; EXTRAFISCALIDAD

THIS WORK ANALYSES THE CONCEPT OF TRIBUTE AS WELL AS THE RESPECTIVE CONFORMING ELEMENTS, FROM THE PERSPECTIVE OF BOTH THE BRAZILIAN AND SPANISH LEGAL SYSTEMS, ALSO GOING THROUGH THE CONSTITUTIONAL PRINCIPLES WHICH MUST GUIDE ITS IMPLEMENTATION, SPECIALLY THE ABILITY TO PAY PRINCIPLE, NOT OBSERVED BY LEGISLATION IN A NUMBER OF SITUATIONS, NEITHER CLOSELY IMPOSED BY COURTS AS REQUIRED. FURTHERMORE, IT GOES THROUGH A DETAINED ANALYSIS OF THE PHENOMENON OF NONFISCAL TAXATION WHICH HAS HAD AN INCREASINGLY BROAD USE IN ALL TAX SYSTEMS. THIS COMPARATIVE STUDY INTENDS TO PRESENT THE SIMILARITIES AND DIVERSITIES IN APPROACHING A FUNDAMENTAL INSTITUTE FOR THE RULE OF LAW SO AS TO CONTRIBUTE TO THE ENRICHMENT OF SCIENTIFIC STUDIES THROUGH THE LOOK OF THE OTHER OVER A DIVERSE CULTURAL ENVIRONMENT.