The Constitutional Configuration of the Nicaraguan Tax System

Abstract

This article deals with the development of constitutional tributary clauses in Nicaragua. The general purpose is to present a brief systematization of the constitutional configuration of the Nicaraguan tributary system. Among the specific objectives underlies are: to recognize the constitutional tributary antecedents, to analyze the constitutional tributary principles in force, to assess the tributary law reserve and locate the Nicaraguan constitutional tributary system in relation to comparative law. The research is theoretical-dogmatic, in this the normativity and constitutional tributary axiology is analyzed with historical and comparative references. Among the main findings are the following: Since, the dawn of Nicaraguan constitutionalism, it is observed how manifest and progressively, although also slowly, has been configured tributary matter at the level of the Magna Carta. There is an early constitutional adoption of the principle of tributary progressiveness, first exhaustively and now implicitly. Nevertheless, some evidences are related to the existence of a regressive tributary system. There is an adequate law reserve in tributary matter, both for the establishment of taxes and the exemption of the same. The conclusion is inclined to strengthen the fundamental text with a strict determination of the principle of tributary progressiveness.