El principio de progresividad en materia tributaria
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2017-01
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Jaén: Universidad de Jaén
Resumen
[ES]Este trabajo irá encaminado al principio de progresividad, uno de los principios materiales por los que se rige la justicia tributaria. De hecho, la progresividad supone una característica del sistema tributario que permite alcanzar además de fines recaudatorios, una adecuada redistribución de la renta y de la riqueza. Para hablar de progresividad realizaremos un breve enfoque sobre la idea de justicia tributaria, haciendo hincapié en el artículo 31 de la Constitución Española, donde se establecen los demás principios materiales de justicia tributaria, marcando las directrices al deber de contribuir al sostenimiento de los gastos públicos, y conllevaremos a una investigación de la relación existente entre todos ellos.
Finalmente se establecerá una comparación del carácter progresivo de algunos tributos como el IRPF en los distintos países europeos y no europeos.
[EN]This project will be headed toward the progressiveness principle, one of the material principle for that the fiscal justice is regulated. In fact, the progressiveness supposes to be a fiscal system characteristic which lets it reach, aport from collecting purposes, a suitable incomes and wealth redestribution. To speak about progressiveness, we make a brief approach about the fiscal justice ‘s idea, highlighting in the article 31 of Spanish Constitution, where the rest of fiscal justice principles matter are settled, indicating the guidelines to have obligation to contribute to the public spending maintenance, and we involve a research between the connection of all of them. Eventually, progressive comparison of some taxes such as PIT will be established in the different European and non-European countries.
[EN]This project will be headed toward the progressiveness principle, one of the material principle for that the fiscal justice is regulated. In fact, the progressiveness supposes to be a fiscal system characteristic which lets it reach, aport from collecting purposes, a suitable incomes and wealth redestribution. To speak about progressiveness, we make a brief approach about the fiscal justice ‘s idea, highlighting in the article 31 of Spanish Constitution, where the rest of fiscal justice principles matter are settled, indicating the guidelines to have obligation to contribute to the public spending maintenance, and we involve a research between the connection of all of them. Eventually, progressive comparison of some taxes such as PIT will be established in the different European and non-European countries.