La evolución del principio constitucional de progresividad en el ordenamiento tributario

Abstract

The progressivity, even being one of the material beginning of tributary justice gathered in our Constitution, it is most forgotten, so much for the doctrine, since for the jurisprudence; in spite of being the best definer of the idea of tax justice who reflects the Social and Democratic State of Law. From this study one gives a wide vision of the same one, of his origin and of his possibilities of future. Concluding since it might improve in his juridical application