LIBRO

Principi comuni di diritto costituzionale tributario

di Victor Uckmar

Common principles of constitutional tax law. This monograph aims to verify, through an analysis of the constitutions of all countries in the world, if it is possible to recognize some general principles of constitutional tax law. The following are signalized: (1) the principle of legality of imposition (pursuant to which no taxation should be imposed except under a law passed by Parliament); (2) the principle of equality of imposition (pursuant to which taxation should be imposed in proportion to the taxpayer's income); (3) the principle of jurisdiction of taxation (pursuant to which whether an authority is recognized to municipalities, this does not interfere with the principle of free trade).