Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati

The solidarity dimension of tax duty requires the legislator to make choices regarding the distribution of tax burdens in the society based on criteria of reasonableness and proportionality. From this point of view, the excess-profits tax reveal some critical points also due to their selective and e...

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প্রধান লেখক: Castaldi, Laura
বিন্যাস: Online
ভাষা:ইতালিয়
প্রকাশিত: Firenze University Press 2025
বিষয়গুলি:
অনলাইন ব্যবহার করুন:ONIX_20241220_9791221503685_260
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author Castaldi, Laura
author_browse Castaldi, Laura
author_facet Castaldi, Laura
author_sort Castaldi, Laura
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description The solidarity dimension of tax duty requires the legislator to make choices regarding the distribution of tax burdens in the society based on criteria of reasonableness and proportionality. From this point of view, the excess-profits tax reveal some critical points also due to their selective and extraordinary nature.
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spelling doab-20.500.12854ir-1500272025-07-21T15:45:31Z Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati Castaldi, Laura Tax solidarity windfall profits extraordinary levy selectivity reasonableness thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law thema EDItEUR::L Law::LB International law thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law The solidarity dimension of tax duty requires the legislator to make choices regarding the distribution of tax burdens in the society based on criteria of reasonableness and proportionality. From this point of view, the excess-profits tax reveal some critical points also due to their selective and extraordinary nature. 2025-01-20T08:03:45Z 2025-01-20T08:03:45Z 2024-12-20T12:37:36Z 2024 chapter ONIX_20241220_9791221503685_260 https://library.oapen.org/handle/20.500.12657/96465 9791221503685 https://directory.doabooks.org/handle/20.500.12854/150027 ita Quaderni del Dipartimento di Scienze politiche e internazionali open access image/jpeg Attribution-ShareAlike 4.0 International https://library.oapen.org/bitstream/20.500.12657/96465/1/41834.pdf Firenze University Press USiena Press 10.36253/979-12-215-0368-5.10 10.36253/979-12-215-0368-5.10 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9791221503685 USiena Press 20 Florence open access
spellingShingle Tax solidarity
windfall profits
extraordinary levy
selectivity
reasonableness
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
Castaldi, Laura
Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
title Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
title_full Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
title_fullStr Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
title_full_unstemmed Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
title_short Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
title_sort chapter la problematica declinazione solidaristica della tassazione degli extraprofitti una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
topic Tax solidarity
windfall profits
extraordinary levy
selectivity
reasonableness
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
topic_facet Tax solidarity
windfall profits
extraordinary levy
selectivity
reasonableness
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
thema EDItEUR::L Law::LA Jurisprudence and general issues::LAB Methods, theory and philosophy of law
thema EDItEUR::L Law::LB International law
thema EDItEUR::L Law::LN Laws of specific jurisdictions and specific areas of law::LNU Taxation and duties law
url ONIX_20241220_9791221503685_260
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