Aspettando Una Tassazione Ideale

L’imperativo Categorico Della Capacità Contributiva

Authors

DOI:

https://doi.org/10.22456/2317-8558.130439

Abstract

This paper intends to verify the possibilities and the features of the ideal taxation trying to associate it with a fair one. Using the deductive method as well as making references to doctrines, jurisprudences and legal norms, this study aims to associate the fair taxation to the ability to pay principle. Through a historic perspective trying to link the taxation phenomena to several forms of economic capacity, it’s proposed that, in fiscal capitalistic States, a fair taxation could be achieved if it’s goes hand in hand with an individual’s taxable expression of wealth.

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Author Biography

ANDRE Felipe CANUTO COELHO, Universidad de Granada/España. Facultad de Derecho.

Pós-doutorando em Direito Tributário pela Universidad de Granada/España. Mestre em Direito Público. Doutor em Ciência Política. Professor de Direito Tributário, Financeiro e Econômico. Auditor-Fiscal da Receira Federal do Brasil.

Published

2023-08-31

How to Cite

CANUTO COELHO, A. F. (2023). Aspettando Una Tassazione Ideale: L’imperativo Categorico Della Capacità Contributiva. Cadernos Do Programa De Pós-Graduação Em Direito – PPGDir. UFRGS, 18(1), 330–358. https://doi.org/10.22456/2317-8558.130439