Abstract

HINOJOSA DORADO, Javier. Difficulty establishing contributory capacity within an informal economy in Bolivia. Fides Et Ratio [online]. 2023, vol.26, n.26, pp.157-176. ISSN 2071-081X.

Abstract In the present research work, an attempt was made to address a truly delicate issue such as the contributory capacity of citizens in Bolivia, considering it as a material limit to the tax power that the government has, an issue that should always be kept in mind when legislators are planning to créate, modify and even extinguish certain taxes. For this purpose, the definition of the tax power and the limits to it have been established, within a Rule of Law and the diíferent parameters that should be taken into account will be analyzed when determining in the best possible way this contributory capacity, that is, income, wealth and consumption. Likewise, an attempt was made to identify the difficulties that legislators and specialists face with the establishment of contributory capacity, especially in a trade as informal as the Bolivian one. Having exposed these concepts and the problems of the research topic, we attempted to reach the corresponding conclusions and recommendations

Keywords : Contributive capacity; tribute; tax; consumption; income; patrimony autorithy tax; tax power; Rule of Law.

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