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Who pays taxes?

goals

The aim is for students to be able to know:

  • The generality of the duty to contribute (article 31 of the Spanish Constitution).

  • The concept of economic capacity and its various manifestations.

  • The redistributive function of taxes. Progressive rates and personal and family minimums.

  • The concept of tax fraud and its main consequences: It affects the quality of public services and social benefits, affects the tax burden borne by compliant taxpayers, and distorts the activity of various agents (unfair competition generated by non-compliant taxpayers).

  • The double aspect of tax fraud: in public income and spending.