Los tributos locales y los principios constitucionales de justicia tributariaespecial estudio de los beneficios fiscales

Zusammenfassung

The establishment of tax benefits at the local tax office constitutes a demand for the need to respect the constitutional principles of tax justice and, in particular, the principal of economic capacity. This doctoral thesis is going to analyse the problem of the establishment of tax benefits within local rates, starting from a necessary study on the evolution of the concept of rate, as well as its nature and origins. But, above all, and this matter also affects the state and autonomous sphere, the special difficulty that entails the characterisation of this tax category in terms of its adaptation to the principle of economic capacity, shall be taken into account. In this doctoral thesis we will make interesting proposals de lege ferenda.