Resumen

MASBERNAT, PATRICIO. RULES AND PRINCIPLES OF TAX JUSTICE: CONTRIBUTIONS OF SPAIN TO COMPARATIVE LAW. RDUCN [online]. 2013, vol.20, n.1, pp.155-191. ISSN 0718-9753.  http://dx.doi.org/10.4067/S0718-97532013000100007.

In order to verify the possibilities of building a legal doctrine about the material tax principles or tax justice principles in the Chilean Legal System, considering Comparative Law, this paper analyzes the development of the same in the Spanish Legal System, in the context of constitutional duty to contribute to public expenses. The category is reviewed as well as the principles of generality, equality, progressiveness, non-confiscation and economic capacity to pay. They are enclosed in the principle of tax fairness. The concretion of the latter requires the dogmatic development of all the material principles of taxation, as a whole and not individually, given the deep interrelation between them. Nevertheless, there are some experts who defend the existence of an autonomous principle of tax justice. The article emphasizes the complexities to consider in the analysis presented of every principle mentioned, and definitely they are transferred to the constitutional goal to create a fair tax system.

Palabras clave : Material tax principles; Principles of tax justice; tax equity; ability to pay; progressivity.

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