The principle of ability to pay and its relations with selectivity under the excise tax

Abstract

This article aims to discuss the principle of ability and relationship between him and the selectivity in the tax products industrialized. To do so, first to make a brief analysis of mister rule matrix of this tribute, so as to mention their stuff criteria, time and space, in addition to criteria relating to the legal tax relationship - personal criteria and quantitative, to only then enter the object to which it is intended. The from then on, it is intended to make an assessment of whether it occurs or not implementation of the principle of ability to pay when using selective rates.