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
Date Written: June 15, 2017
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: Suggested Citation