General characteristics of the taxation in Spain and Argentine

Abstract

In the last years, legislative reforms have taken place both in Spain and
in Argentina to increase the direct imposition and also the tax collection. But they
are the principles of justice and the taxing categories those who determine the taxation
in both countries. In this paper we realize a study of comparative law on the
general characteristics of both tributary systems departing from the legislation, the
doctrine and the jurisprudence. For it, we will remind first the general characteristics
of the imposition and the most recent tax reforms produced in both countries. In the second epigraph of this work we will study the general principles of the imposition
according to the constitutional texts. Thirdly, we will analyze the tax categories
regulated in the Spanish and Argentine regulation. And, finally, we will conclude
with some reflections in the matter, according to the proposed objectives, doing a
special consideration of the principles of tributary justice in Spain and Argentina.