Bibliographic citations
Castillo, J., (2017). El filtro de constitucionalidad: una crítica a los procesos destinados a garantizar el principio constitucional tributario de no confiscatoriedad [Tesis, Universidad Privada del Norte]. https://hdl.handle.net/11537/10740
Castillo, J., El filtro de constitucionalidad: una crítica a los procesos destinados a garantizar el principio constitucional tributario de no confiscatoriedad [Tesis]. PE: Universidad Privada del Norte; 2017. https://hdl.handle.net/11537/10740
@misc{sunedu/3028011,
title = "El filtro de constitucionalidad: una crítica a los procesos destinados a garantizar el principio constitucional tributario de no confiscatoriedad",
author = "Castillo Linares, Jhon Adolfo",
publisher = "Universidad Privada del Norte",
year = "2017"
}
ABSTRACT The Constitution has given the Peruvian state tax authority, understood as the legislative authority in tax matters and in turn has limited through so-called tax constitutional principles which must be observed when the regulatory process for creating tax regulations. These principles to which we refer are listed in Article 74th of the Constitution, can identify four: the principle of legality, principle of legal reserve, principle of equality, principle of non-confiscatory and respect for fundamental rights; however there are other principles underlying taxation that have been developed by the doctrine and jurisprudence, we refer to the principle of ability to pay, principle of legal certainty and solidarity. These constitutional principles are fully applicable to the non-tax taxes, those taxes whose purpose is not to raise, but any constitutionally intended purpose, purpose is constitutional support in the socalled principle of solidarity that has been developed by the Constitutional Court endowing certain supra-constitutional nature, which has resulted in our country our taxes based on the principle of solidarity and disregard constitutional principles of tax law are incorporated, violating the principle of non-confiscatory taxes. The situation described clearly violates the constitutional rights of taxpayers, there procedural mechanisms to ensure these rights and constitutional order in our country, within which we find the guarantees under -process constitutions and unconstitutionality- and administrative proceedings. However in national constitutional law constitutional guarantees have failed to protect effectively the principle infringed, because the procedural rules established by these processes become to guarantee the principle of non-confiscatory, either because they hinder access to jurisdiction, limiting the ability to act evidence, the principle of plurality of instance or the nature of the process of confronting the affected principle is restricted.
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