Application of the constitutional principle of generality in Spanish companies’ taxation. A compared study to Portugal Susana Cristina Rodrigues Aldeia Primary Author mixed material bibliography ENGLAND EMERALD INSIGHT 2021 monographic en ENGLISH

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BAIK Abstract Purpose – This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries. Design/methodology/approach – It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law. International tax, Tax justice principles European and international taxation Constitutional law, Company law Spain, Portugal Generality principle, Corporate income tax law NONE Repository Universitas Langlangbuana Sistem Repository Elektronik Skripsi, Tesis, Desertasi dan Penelitian Dosen Universitas Langlangbuana JA101.IJLMA21V63.6.4 My Library Application of the constitutional principle of generality in Spanish companies’ taxation. A compared study to Portugal COVER_International_Journal_of_Law_and_Management.png.png 2595 2023-12-21 12:05:04 2023-12-21 12:05:23 machine generated