Equidad como principio: una interpretación de su contenido
This article develops the theory of justice and the fundamental principles of justice formulated by John Rawls (1990), which must be known so that justice can be the basis for any social decision. The article also attempts to relate that concept to equity, defined as justice applied to the specific...
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| Formato: | Artículo revista |
| Lenguaje: | Español |
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Ediciones UNL
2018
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| Acceso en línea: | https://bibliotecavirtual.unl.edu.ar/publicaciones/index.php/CE/article/view/7241 |
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| Sumario: | This article develops the theory of justice and the fundamental principles of justice formulated by John Rawls (1990), which must be known so that justice can be the basis for any social decision. The article also attempts to relate that concept to equity, defined as justice applied to the specific case of tax obligation. Moreover, the different dimensions of equity formulated by Grazzo and Torres González (1992) are mentioned Then, the concept proposed by García Belsunce (1989) is stressed: equity is a principle of imposition more than a constitutional guarantee. Equity is related to other tax principles such as reasonableness, equality, proportionality, non-confiscation, generality and contributory capacity. Finally, the extent to which principles are compatible and their ultimate relationship with justice and fiscal incentives are analyzed. |
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