%0 Journal Article
%T EL DESARROLLO DE LOS PRINCIPIOS CONSTITUCIONALES TRIBUTARIOS DE CAR¨˘CTER MATERIAL EN LA JURISPRUDENCIA DEL TRIBUNAL CONSTITUCIONAL
%A Masbernat Mu£żoz
%A Patricio
%J Revista de derecho (Coquimbo)
%D 2012
%I Scientific Electronic Library Online
%R 10.4067/S0718-97532012000100005
%X this paper seeks to identify the intrinsic ideas in the chilean constitutional jurisprudence about the material principles of taxation, particularly, equality and non-confiscatory tax. it is addded the principle of economic capacity, as a necessity of the research program. to achieve the goal, some elements of discourse analysis are used. but, essentially, to seek to contribute to the dogmatism of the material principles of taxation, an effort until now neglected in our country, and in this perspective, the method used to analyze the jurisprudence necessarily will differ from other studies. this work does not follow the traditional method, in the sense of linking this matter to the constitutional theory to the public economic order. in the conclusion, it is structured what according to the author are the central elements of the jurisprudential conception of the material principles of taxation.
%K taxation
%K taxation principles
%K tax equity
%K economic capacity
%K not confiscatory.
%U http://www.scielo.cl/scielo.php?script=sci_abstract&pid=S0718-97532012000100005&lng=en&nrm=iso&tlng=en