- -

The Principles of Generality and Equality in Municipal Tax Regulations and Their Infringement of Tax Ordinances

RiuNet: Repositorio Institucional de la Universidad Politécnica de Valencia

Compartir/Enviar a

Citas

Estadísticas

  • Estadisticas de Uso

The Principles of Generality and Equality in Municipal Tax Regulations and Their Infringement of Tax Ordinances

Mostrar el registro sencillo del ítem

Ficheros en el ítem

[Cerrado]
Nombre: Hernandez-Guijarro ...
Tamaño: 6.090Mb
Formato: PDF
Descripción: Versión editorial
Solicitar una copia al autor
dc.contributor.author Hernández-Guijarro, Fernando es_ES
dc.date.accessioned 2021-09-02T03:31:11Z
dc.date.available 2021-09-02T03:31:11Z
dc.date.issued 2020 es_ES
dc.identifier.issn 1499-691X es_ES
dc.identifier.uri http://hdl.handle.net/10251/171215
dc.description.abstract [EN] The constitutional principles of Financial and Taxation Law provide the framework and legal structure in which the different tax regulations must coexist. The principles of generality and equality are a clear example of the principles set out in Article 31.1 of the Spanish Constitution or Constitucion Espanola (EC) which a fair tax system must be built. The Tax Ordinances issued by the municipalities must respect these principles and must not give rise to any kind of unequal treatment that might result in a declaration of non-conformity with the law by the Administrative Courts. es_ES
dc.language Inglés es_ES
dc.publisher North American Business Press es_ES
dc.relation.ispartof Journal of Applied Business and Economics es_ES
dc.rights Reserva de todos los derechos es_ES
dc.subject Generality es_ES
dc.subject Equality es_ES
dc.subject Municipality es_ES
dc.subject Tax ordinance es_ES
dc.subject.classification ECONOMIA FINANCIERA Y CONTABILIDAD es_ES
dc.title The Principles of Generality and Equality in Municipal Tax Regulations and Their Infringement of Tax Ordinances es_ES
dc.type Artículo es_ES
dc.rights.accessRights Cerrado es_ES
dc.contributor.affiliation Universitat Politècnica de València. Departamento de Economía y Ciencias Sociales - Departament d'Economia i Ciències Socials es_ES
dc.description.bibliographicCitation Hernández-Guijarro, F. (2020). The Principles of Generality and Equality in Municipal Tax Regulations and Their Infringement of Tax Ordinances. Journal of Applied Business and Economics. 22(6):140-150. http://hdl.handle.net/10251/171215 es_ES
dc.description.accrualMethod S es_ES
dc.relation.publisherversion https://nabpress.com/applied-business-and-economics es_ES
dc.description.upvformatpinicio 140 es_ES
dc.description.upvformatpfin 150 es_ES
dc.type.version info:eu-repo/semantics/publishedVersion es_ES
dc.description.volume 22 es_ES
dc.description.issue 6 es_ES
dc.relation.pasarela S\429479 es_ES


Este ítem aparece en la(s) siguiente(s) colección(ones)

Mostrar el registro sencillo del ítem