The protection of the contributive capacity of taxes by the international human rights
DOI:
https://doi.org/10.5433/2178-8189.2007v11n0p19Keywords:
Tax law, contributive capacity, human rights, taxation limits, tax-payer rights.Abstract
This article analyses the principle of contributive capacity applied to the tax payment, and its protection by the regional systems of human rights. At first, the principle is analysed, as well as the limits imposed by it, pointing the tax payer´s rights that derivate from it. Then, it show how the human rights conventions protect this principle and the limits to the taxation.
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Published
2007-12-15
How to Cite
Hack, Érico. (2007). The protection of the contributive capacity of taxes by the international human rights. Scientia Iuris, 11, 19–37. https://doi.org/10.5433/2178-8189.2007v11n0p19
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