Clemente Checa González, Local Tax System

Abstract

A good law regulating the local tax system must fully address a series of issues of notable importance and significance, and among them, basically two, which are, without order of priority, on the one hand, to satisfy the requirements derived from the principle of financial sufficiency, providing sufficient resources, both qualitatively and quantitatively, to local corporations; and, on the other hand, to adapt with the greatest possible precision and rigor to the requirements of the constitutional principles affecting tax matters, both substantively, primarily that of economic capacity, and formally.