The 2009 tax reform in Nicaragua: a legal vision
DOI:
https://doi.org/10.5377/derecho.v0i15.1030Keywords:
tax reform, principles, Constitution, Nicaragua, equality, ability to pay, income taxAbstract
Nicaraguan tax reform in 2009 responds basically to revenue criteria instead of justice criteria. It means a break out of the constitutional framework that finds in the tax justice principles the limits of the use of tax powers regarded to create or to reform such elements. The ability to pay and equality principles established at articles 114 and 115 of the Nicaraguan Constitution were not followed by the legal reform of the personal income tax.
DOI: http://dx.doi.org/10.5377/derecho.v0i15.1030
Revista de Derecho No.15 2011 pp.95-123
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