El principio de justicia en la tributación

Abstract

La justicia es un concepto que si bien tiene unos criterios universales, resulta abstracto y subjetivo, lo que implica la interpretación de los contextos. En este artículo se presenta una aproximación al tema de lo justo en relación con la teoría de la imposición, sirviendo como punto de reflexión en torno a dicho principio como virtud y criterio que debe caracterizar la gestión de los sistemas tributarios. Bajo esta perspectiva, la reflexión incluye el análisis de algunos aportes filosóficos, tales como los de Platón, Aristóteles, Kant, Rawls, entre otros, que sustentan esta propuesta y la necesidad de configurar impuestos justos que permitan desarrollar adecuadamente las funciones de la hacienda pública

Justice is a concept that, although it has universal criteria, is abstract and subjective, which implies the interpretation of contexts. This paper presents an approach to the issue of fairness in relation to the theory of taxation, serving as a point of reflection on this principle as a virtue and criteria that should characterize the management of tax systems. Under this perspective, the reflection includes the analysis of some philosophical contributions, such as those of Plato, Aristotle, Kant, Rawls, among others, that support this proposal and the need to configure fair taxes that allow to adequately develop the functions of public finances

Although justice is known as a universal concept, it is still abstract and subjective; hence, it should entail an interpretation of its plausible contexts. This article poses an approach to fairness regarding taxation theory, considering such principle as a virtue and criterion to de-fine procedures in the taxation system. Under this view, the analysis of several philosophical contributions is included. In this way, Plato, Aristotle, Kant, Rawls, and other authors ́ inputs support both this proposal and the need to configure fair taxes to allow adequately the devel-opment of functions of public treasury.