Inmunidad tributaria de los derechos humanos. Capacidad contributiva y mínimo vital
The purpose of this work is to define the scope of the impact that taxation may have on the enjoyment of human rights and the existence of limitations to the legislator on the exercise of the power to tax, as well as the possible control by the Constitutional Court of the tax rules that may infringe...
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| Publicado em: |
2014
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| Acesso em linha: | http://hdl.handle.net/10872/7262 |
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| Resumo: | The purpose of this work is to define the scope of the impact that taxation may have on the enjoyment of human rights and the existence of limitations to the legislator on the exercise of the power to tax, as well as the possible control by the Constitutional Court of the tax rules that may infringe human rights. For this purpose the following specific objectives were set: (i) establish the origin and content of tax immunities of human rights, (ii) establish the origin and content of the principle of the ability to contribute and the minimum vital, (iii) determine whether the principle of ability to pay and the bill of rights as ruled in the Constitution are basis to support the validity of the tax immunities in Venezuela and (iv) determine whether it is possible to control the constitutionality of tax rules that adversely affect the enjoyment of human rights and the minimum vital. The questions that were raised for the research were the following: Are there basis to support the validity of the tax immunities of human rights in Venezuela? How does the constitutional recognition of the principle of ability to contribute impact the validity of the tax immunities? Is the minimum vital an area that shall be protected from the taxation? Can the Constitutional Court control the validity of tax rules based on their adverse impact of human rights? Can the Constitutional Court control the tax rules based on the violation of the principle of ability to pay and the minimum vital? Are there personal areas that are excluded or protected from taxation? The methodology used was that of hermeneutic character. The analysis was to be done as documentary research, through the reading of national and foreign Scholars and legal frameworks, as well as foreign and national case law. The basic strategies used within this approach were shaped by techniques of documentary research based on the analysis of the main bibliographic, legislative and case law national and foreign sources on the matter. |
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