Aportaciones del Derecho Romano a la fiscalidad moderna. I
ISSN: 1697-3046
Year of publication: 2009
Issue: 12
Type: Article
More publications in: Revista General de Derecho Romano
Abstract
This work has two different parts: in the first part , we anallyse the tax principles in Roman law, specially the principles of legality, justice, generality, economic capacity, of legal security, the unavailability of the tax liability and the principle of simplicity, in the second part, we examine how those principles are reflected in the Spanish tax law at present.