The Principle of Proportionality in Tax Law

The principle of proportionality constitutes a cornerstone in the application of legal norms. This principle prohibits excesses or manifest imbalances in the application of the law. At a tax level, this implies that, when the law gives rise to clearly imbalanced or excessive effects, proportionality must override other interpretation and application criteria. The economic perspective is often essential to assess these imbalances, implying, among other aspects, a comparison of the interests of the State and taxpayers. This work focuses on the economic aspect, suggesting some metrics or analytical approaches, while also characterizing the principle and analyzing international trends on the topic.

Work Details:

• Author: Martins, António
• Publisher: Almedina
• Number of Pages: 152