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Iuris Tantum Revista Boliviana de Derecho

versão impressa ISSN 2070-8157


HERNANDEZ GUIJARRO, Fernando. The tax justice in the plural order. Rev. Bol. Der. [online]. 2016, n.21, pp. 156-173. ISSN 2070-8157.

The justice has been studied in the legal sciences since its beginning. Most jurisdictions have considered throughout history, the justice like the higher value and one of the purposes of the law.This principle and his value are included in most Constitutions of the different States and various international treaties and agreements such as the Universal Declaration of Human Rights. Our Constitution stated in its preamble that the Spanish Nation want to establish justice, freedom and security and promote the good of all its members, and article 3 1 proposes a fair tax system as a means to finance public spending. So it is interesting to see the principle of justice like finality and as means of the Spanish tax law.

Palavras-chave : Justice; tax system; principles; plural legal system.

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