THE RELATIONSHIP OF THE PRINCIPLE OF CONTRIBUTORY CAPACITY WITH THE PRINCIPLES OF SOLIDARITY, EQUALITY AND NON-CONFISCATION

Abstract

The purpose of this article is to verify the relationship between the principle of contributory capacity and the principles of solidarity, equality and non-confiscation. In this context, the problem is: What is the relationship between the principle of contributory capacity and the principles of solidarity, equality and non-confiscation? For the elaboration of this article, the research developed was qualitative of the bibliographic documentary type, the method of approach chosen was the deductive one and as a method of procedure the monographic method was adopted. The results achieved were that both are compatible constitutional guidelines and should be harmonized so that both are applied, or in exceptional situations one is attenuated because of the other. Therefore, even in cases of extra-taxation the ability to contribute must be respected and only exceptionally will extra-taxation mitigate its effectiveness, in which the purposes sought by extra-taxation is the scope of other constitutional guidelines.