Derecho Tributario y teorias de la justicia: una visión desde la propuesta aristotélica y las teorías contemporáneas de la justicia de Rawls y Dworkin

Abstract

Inequality in income and the persistence of high levels of poverty in a large part of the world's population make the question of justice relevant to the redistributive role of the State. This is one of the important reasons why States have resorted to increased tax collection as a privileged way of obtaining resources to realize their social tasks. Tax law has thus become an axis of reflection that also interests the philosophical review. In this problematic horizon the central question of this research article will be: Which contributions have been made from the distributive justice theories to the tax policy of the last years, in the light of the Aristotelian theory on distributive justice and the conceptions around the tributes within the framework of contemporary justice theories of J. Rawls and R. Dworkin?