Application of the constitutional principle of generality in Spanish companies’ taxation: A compared study to Portugal

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dc.contributor.authorAldeia, Susana
dc.date.accessioned2023-11-10T11:04:18Z
dc.date.available2023-11-10T11:04:18Z
dc.date.issued2021-11-11
dc.description.abstractPurpose This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries. Design/methodology/approach It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law. Findings The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law. Originality/value It allows understanding the difference between tax jurisdictions in the tax principles domain.
dc.identifier.citationAldeia, S. (2021). Application of the constitutional principle of generality in Spanish companies’ taxation: A compared study to Portugal. International Journal of Law and Management, 63(6), 586-598. https://doi.org/10.1108/IJLMA-01-2021-0008. Repositório Institucional UPT. https://hdl.handle.net/11328/5207
dc.identifier.doihttps://doi.org/10.1108/IJLMA-01-2021-0008
dc.identifier.issn1754-243X
dc.identifier.urihttps://hdl.handle.net/11328/5207
dc.language.isoeng
dc.publisherEmerald
dc.relation.hasversionhttps://www.emerald.com/insight/content/doi/10.1108/IJLMA-01-2021-0008/full/html
dc.rightsrestricted access
dc.rights.urihttp://creativecommons.org/licenses/by/4.0/
dc.subjectConstitutional law
dc.subjectCompany law
dc.subjectEuropean and international taxation
dc.subjectInternational tax
dc.subjectTax justice principles
dc.subjectGenerality principle
dc.subjectCorporate tax law
dc.subjectSpain
dc.subjectPortugal
dc.titleApplication of the constitutional principle of generality in Spanish companies’ taxation: A compared study to Portugal
dc.typejournal article
dspace.entity.typePublication
oaire.citation.endPage598
oaire.citation.issue6
oaire.citation.startPage586
oaire.citation.titleInternational Journal of Law and Management
oaire.citation.volume63
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.affiliation.nameREMIT – Research on Economics, Management and Information Technologies
person.familyNameAldeia
person.givenNameSusana
person.identifier.ciencia-idAA15-BA15-4CA6
person.identifier.orcid0000-0002-2611-7683
relation.isAuthorOfPublicationff951a4a-7b73-4215-976b-e92764385c5e
relation.isAuthorOfPublication.latestForDiscoveryff951a4a-7b73-4215-976b-e92764385c5e

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