El principle de legality tributary is one of the essential foundations of right taxation modern. It establishes that Ningún tribute can be created, modified, or extinguished without a law prior authorization. This principle guarantees that the power the power to impose economic burdens on citizens should not be exercised crafts arbitrary, but as seen here to clear rules approved by the competent legislative bodies.
Its objective is to protect taxpayerto grant it legal certainty and ensure that power tributary of the State exercised within constitutional limits.
What is the legality tax?
La legality tax means that:
- Only the law can create tributesto establish its essential elements and regulate its application.
- The authorities administrative bodies cannot demand taxes not foreseen by lawnor alter its conditions.
- Any modification of a tribute (as an increase in rate, extension basic or cultural, in fact generator) It also requires a law.
El tribute It is only valid if it meets this requirement. principle.
Essential elements that must estar set by law
To be legitimate, an tribute must contain in one standard with range legal at least the following elements:
1. Subject asset
Who has the right to demand the tribute (generally the State).
2. Subject passive
Who is obliged to pay it (taxpayers and those responsible).
3. Done generator
The event or activity that gives rise to the legal obligation tax (for example, obtaining income, own goods(make a purchase, etc.).
4. Tax base
El value monetary or quantifiable to which the impuesto.
5. Rate or aliquot
El porcentaje or fixed amount that determines how much is owed pay.
6. Era of paid
The moment when it is born and must be fulfilled legal obligation.
If any of these elements is not defined by law, tribute can be considered unconstitutional o illegal.
Constitutional basis
La legality taxation usually estar included in the constitutions of the mayoria of the States under expressions such as:
- "There is no tribute without law. "
- “Just for law Tax burdens may be established.”
- " power taxation is exercised subject to the principle de legality. "
This constitutional character prevents the Administration create or modify taxes by regulations, resolutions or circulars.
purpose of principle
El principle de legality The tax system fulfills essential functions:
1. Limit the power of the State
Prevents the gobierno impose discretionary or abusive economic burdens.
2. Protect taxpayers
It guarantees that all legal obligation taxation is planned standard known, accessible and predictable.
3. Ensure legal certainty
Citizens can plan their economic activity based on clear and stable rules.
4. Strengthen democratic control
Taxes must be approved by the representatives of town at the power legislativo.
Relationship with other tax principles
La legality Taxation is closely linked to:
- Tax typicity: each element of the tribute should estar defined by crafts precise.
- Non-confiscation: Tributes cannot empty or destroy the your property private
- Equity y capacity contributory: Taxes should be fair and proportionate.
- Non-retroactivity: la law tax, in principle, cannot be applied to acts past.
Modern challenges of principle de legality
Currently, the principle It faces challenges such as:
- The increasing complexity of legislation taxation.
- La delegation excessive to the Administration to establish technical details.
- The creation of “parafiscal” fees, contributions and charges without law formal.
- Tax adjustments in times of crisis economical.
Despite this, the legality taxation remains the principal Warranty against arbitrariness taxation.
