Principios constitucionales que rigen el sistema tributario en el estado de excepción denominado emergencia económica, social y ecológica

Abstract

States of exception are responses, based on legality, imposed by the Political Charter in the face of serious and abnormal situations that cannot be faced by the State based on its ordinary powers. However, a characteristic characteristic of the constitutional State is that this competence cannot be all-encompassing or arbitrary. The higher order imposes a series of requirements and conditions that must be met, both in the legislative decrees that declare the state of exception and in those that provide for extraordinary legal measures to confront the crisis, usually known as development decrees. Likewise, there are the principles that govern the tax system, whose limits and scope in the application of tax regulations determine the limit to the tax arbitrariness that the State has and regulate the relationships with the individuals that comprise it. It is important to analyze how the constitutional principles that govern the tax system operate in the state of emergency called economic, social and ecological emergency, determine if these principles have been respected and if there has been the motivation referred to in the Statutory Law of the States of Exception due to economic, social and ecological emergency for the National Government to create such taxes, this in order to visualize how important it has been for the rulers to respect the political constitution, since these principles constitute the parameters to determine the legitimacy of the tax system, Likewise, present the analysis of the tax powers of the territorial entities under the state of economic, social and ecological emergency.