El principio de igualdad en materia tributaria

  1. Eva María Sánchez Sánchez
Supervised by:
  1. Carlos María López Espadafor Director

Defence university: Universidad de Jaén

Year of defence: 2015

  1. José Antonio Sánchez Galiana Chair
  2. Carlos María Sánchez Galiana Secretary
  3. Francisco García-Fresneda Gea Committee member

Type: Thesis

Teseo: 416438 DIALNET


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.