Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia
Contribution states that the interpretative uncertainties of the article 53 of the Italian Constitution and related legislation – characterized by tax amnesties alternating with a rise in tax rates – depends on the confusion between constitutional theory and constitutional policy. In particular, the...
Spremljeno u:
| Glavni autor: | |
|---|---|
| Format: | Online |
| Jezik: | talijanski |
| Izdano: |
Firenze University Press
2025
|
| Teme: | |
| Online pristup: | ONIX_20241220_9791221503685_258 |
| Oznake: |
Bez oznaka, Budi prvi tko označuje ovaj zapis!
|
| _version_ | 1869522167459217408 |
|---|---|
| author | RIVIEZZO, Antonio |
| author_browse | RIVIEZZO, Antonio |
| author_facet | RIVIEZZO, Antonio |
| author_sort | RIVIEZZO, Antonio |
| collection | Directory of Open Access Books |
| description | Contribution states that the interpretative uncertainties of the article 53 of the Italian Constitution and related legislation – characterized by tax amnesties alternating with a rise in tax rates – depends on the confusion between constitutional theory and constitutional policy. In particular, the inclusion of the principle of de facto equality (art. 3 (2) of the Italian Constitution) in the prescriptive discourse causes a random and unpredictable interpretation of solidarity, ultimately redounding on the form of the Italian welfare state. |
| format | Online |
| id | doab-20.500.12854ir-150410 |
| institution | Directory of Open Access Books |
| language | ita |
| publishDate | 2025 |
| publishDateRange | 2025 |
| publishDateSort | 2025 |
| publisher | Firenze University Press |
| publisherStr | Firenze University Press |
| record_format | ojs |
| spelling | doab-20.500.12854ir-1504102025-01-24T11:41:40Z Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia RIVIEZZO, Antonio Solidarity principle of equality economic constitution social rights equity 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 Contribution states that the interpretative uncertainties of the article 53 of the Italian Constitution and related legislation – characterized by tax amnesties alternating with a rise in tax rates – depends on the confusion between constitutional theory and constitutional policy. In particular, the inclusion of the principle of de facto equality (art. 3 (2) of the Italian Constitution) in the prescriptive discourse causes a random and unpredictable interpretation of solidarity, ultimately redounding on the form of the Italian welfare state. 2025-01-24T11:41:38Z 2025-01-24T11:41:38Z 2024-12-20T12:37:30Z 2024 chapter ONIX_20241220_9791221503685_258 https://library.oapen.org/handle/20.500.12657/96463 9791221503685 https://directory.doabooks.org/handle/20.500.12854/150410 ita Quaderni del Dipartimento di Scienze politiche e internazionali open access image/jpeg Attribution-ShareAlike 4.0 International https://library.oapen.org/bitstream/20.500.12657/96463/1/41831.pdf Firenze University Press USiena Press 10.36253/979-12-215-0368-5.07 10.36253/979-12-215-0368-5.07 2ec4474d-93b1-4cfa-b313-9c6019b51b1a 9791221503685 USiena Press 28 Florence open access |
| spellingShingle | Solidarity principle of equality economic constitution social rights equity 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 RIVIEZZO, Antonio Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia |
| title | Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia |
| title_full | Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia |
| title_fullStr | Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia |
| title_full_unstemmed | Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia |
| title_short | Chapter La solidarietà fiscale nell’ordinamento costituzionale italiano tra teoria e ideologia |
| title_sort | chapter la solidarieta fiscale nell ordinamento costituzionale italiano tra teoria e ideologia |
| topic | Solidarity principle of equality economic constitution social rights equity 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 | Solidarity principle of equality economic constitution social rights equity 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_258 |
| work_keys_str_mv | AT riviezzoantonio chapterlasolidarietafiscalenellordinamentocostituzionaleitalianotrateoriaeideologia |