Cumplimiento de los principios constitucionales de equidad y de suficiencia recaudatoria en el Impuesto a la salida de divisas.

Abstract

This titling work deals with the constitutional principles of equity and collection sufficiency in the Currency Exit Tax. Specifically, in its taxable object as manifestation of wealth. As is necessary, the principles, like the taxable object as manifestation of wealth are defined. When contemplating an opposition between the principles, this figure is explained from a doctrinal perspective, and the need to determine the prevalence or dominance of one over the other. Under the focus of this study, reference is made to the Currency Exit Tax and the relation of each one of the principles dealt with in this work, about this tax and its taxable object. In this way, it is possible to clearly establish a response to the question contemplated in the doctrine on the opposition of principles, in this particular case.