Abstract

HERNANDEZ GUIJARRO, Fernando.   The constitucional principle of economic capacity in the tax rates. A study of case law.. Rev. Bol. Der. [online]. 2017, n.23, pp.420-439. ISSN 2070-8157.

ABSTRACT:This research aims to study and analyze the principle of economic capacity in the tax rate figure and potential conflicts will be analyzed in its implementation by local authorities.The analysis of that principle (art. 31.1 CE) goes to the jurisprudence of the courts and to the doctrine to define the concept and content of the economic capacity according to their manifestation in the rates and is done specifically in the local rates. Finally, it will also conductan empirical investigation of the jurisprudence of the courts of the administrative litigation order to see how jurisdictional controls the specific application of that principle.

Keywords : Constitutional principle; economic capacity; rates; jurisprudence.

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