A proteção da capacidade contributiva tributária pelos direitos humanos internacionais

Érico Hack

doi:10.5433/2178-8189.2007v11n0p19

The protection of the contributive capacity of taxes by the international human rights

Authors

Érico Hack Pontifícia Universidade Católica do Paraná

DOI:

https://doi.org/10.5433/2178-8189.2007v11n0p19

Keywords:

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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Author Biography

Érico Hack, Pontifícia Universidade Católica do Paraná

Mestre e doutorando em Direito pela PUC-PR. Advogado em Curitiba-PR.

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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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Issue

Vol. 11 (2007)

Section

Artigos

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