The Ability-to-Pay Principle As a Primarily Constitutional Basis for Tax Norms of a Financial Nature

Matija Žgur, Neža Kogovšek Šalamon and Boštjan Koritnik (eds.): Izzivi ustavnega prava v 21. stoletju - liber amicorum Ciril Ribičič [Constitutional Law Challenges in the 21st Century - Liber Amicorum Ciril Ribičič]. Inštitut za lokalno samoupravo in javna naročila, Maribor (Slovenia) 2017

15 Pages Posted: 20 Sep 2017

See all articles by Boštjan Koritnik

Boštjan Koritnik

University of Ljubljana - Faculty of Law

Jernej Podlipnik

University of Ljubljana - Faculty of Law

Date Written: June 15, 2017

Abstract

Ability-to-pay principle is a fundamental principle guaranteeing fair taxation in the modern tax systems. All tax laws and rules of fiscal nature in Slovenia must be based on this principle, regardless of the fact that no constitutional provision with such demand exists. Exceptions from the named principle are only possible if there are real and founded reasons for such exceptions, deriving from the matter of things. Consequently, the legislator is obliged to substantiate any possible deviation from this principle.

Keywords: taxation, taxes, ability-to-pay principle, legal principle

JEL Classification: K34

Suggested Citation

Koritnik, Boštjan and Podlipnik, Jernej, The Ability-to-Pay Principle As a Primarily Constitutional Basis for Tax Norms of a Financial Nature (June 15, 2017). Matija Žgur, Neža Kogovšek Šalamon and Boštjan Koritnik (eds.): Izzivi ustavnega prava v 21. stoletju - liber amicorum Ciril Ribičič [Constitutional Law Challenges in the 21st Century - Liber Amicorum Ciril Ribičič]. Inštitut za lokalno samoupravo in javna naročila, Maribor (Slovenia) 2017, Available at SSRN: https://ssrn.com/abstract=3038649

Boštjan Koritnik (Contact Author)

University of Ljubljana - Faculty of Law ( email )

Poljanski nasip 2
Ljubljana, SI-1000
Slovenia

Jernej Podlipnik

University of Ljubljana - Faculty of Law ( email )

Poljanski nasip 2
Ljubljana, SI-1000
Slovenia

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