This study refers to the constitutional principle of tax equality, understood as fair and proportional tax equality. To reach this conclusion, the author analyzes the construction of the principle in our constitutional history and develops its current configuration in the 1980 Charter.
Ibaceta Medina, D. J. (2014). The principle of fair and proportional tax equality. Revista De Derecho Público, (73), Págs. 193–220. https://doi.org/10.5354/rdpu.v0i73.35666
