El principio de igualdad en materia tributaria

Abstract

The articulation of the entire normative structure for the benefit of tax justice that should inspire any measure in imposing taxes, must be presided by the constitutional principles of article 31.1 C.E. that constitute the foundation and the unity of the tax system, in which must stand out for its correspondence with them and by its significance as orientation of our legal system, the principle of tax equity. The juridical relevancy of this principle, as exigency of equality that inspires the imposition, places it as one of the basic instruments for the development of a harmonic legal relations between citizens and Public Finance, being the tributary equality, a basic conquest for the formulation of the modern taxes, in a context where the discriminations are accentuated as a consequence of the phenomenon of globalization which reduces the possibilities of action of every State.