Vol. 35 No. 2 (2010)
Research articles

The Ability to Pay Criterion in Taxation

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  • Julio Pinheiro Faro Homem de Siqueira
Julio Pinheiro Faro Homem de Siqueira
Academia Brasileira de Direitos Humanos
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How to Cite

Pinheiro Faro Homem de Siqueira, J. (2011). The Ability to Pay Criterion in Taxation. Revista De Derecho - Pontificia Universidad Católica De Valparaíso, 35(2). Retrieved from https://www.rdpucv.cl/index.php/rderecho/article/view/759
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Abstract

This article discuss  the  economic capacity criterion's established by paragraph 1 Article 145 of the Brazilian Constitution, regarding above all, the distributive justice taxation with the minimum existential requirement of the taxpayer.

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