The principle of equity: an interpretation of its content

Authors

  • María de los Ángeles Jáuregui Instituto Universitario Escuela Argentina de Negocios

DOI:

https://doi.org/10.14409/rce.v2i0.7241

Keywords:

Principle of equity • Justice • Tax reform • Contributory capacity

Abstract

This article develops the theory of justice and the fundamental principles of justice formulated by John Rawls (1990), which must be known so that justice can be the basis for any social decision. The article also attempts to relate that concept to equity, defined as justice applied to the specific case of tax obligation. Moreover, the different dimensions of equity formulated by Grazzo and Torres González (1992) are mentioned Then, the concept proposed by García Belsunce (1989) is stressed: equity is a principle of imposition more than a constitutional guarantee. Equity is related to other tax principles such as reasonableness, equality, proportionality, non-confiscation, generality and contributory capacity. Finally, the extent to which principles are compatible and their ultimate relationship with justice and fiscal incentives are analyzed.

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Published

2018-05-08

How to Cite

Jáuregui, M. de los Ángeles. (2018). The principle of equity: an interpretation of its content. Ciencias Económicas, 2, 107–123. https://doi.org/10.14409/rce.v2i0.7241

Issue

Vol. 2 (14): Ciencias Económicas

Section

Scientific Disclosure

License

Content is licensed according to the terms of the international license Creative Commons Atribución-NoComercial-CompartirIgual 4.0 Internacional.

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