Análisis del Derecho tributario desde el liberalismo
| Pages | 709-735 |
| Date | 01 January 2025 |
| Author | Andrea Rondón García |
| Subject Matter | Derecho Público y Administrativo |
Análisis del Derecho Tributario
desde el liberalismo
Andrea RONDÓN GARCÍA
Resumen: En los últimos años he ensayado aplicar
los principios liberales a las distintas áreas del Dere-
cho. Obviamente lo hice primero y con mayor facili-
dad en el Derecho Mercantil. Pero también lo he he-
cho en casos límite como es el Derecho Administrativo
y el Derecho Penal. Este artículo llevó este ensayo
intelectual al Derecho Tributario, requiriendo para
Abogado mención Magna Cum Laude, Universidad Central d e Vene-
zuela. Especialista en Derecho Procesal Civil mención Honorífica, Uni-
versidad Central de Venezuela. Doctora en Ciencias mención Derecho,
Universidad Centra l de Venezuela. Profesora de Doctorado en Dere-
cho, Universidad Católica Andrés Bello. Profesora de Pregrado de Ar-
gumentación Jurídica, Universidad Católica Andrés Bello (2006-2017).
Profesora de Pregrado de Teoría General del Derecho, Universidad Ca-
tólica André s Bello (2017-2019). Miembro del Comité Académico del
Centro de Divulgación del Conocimiento Económico para la L ibertad
(CEDICE Liber tad). Coordinadora del Programa Cultura en Libertad
del Centro de Divulgación del Conocimiento Económico para la Liber-
tad (CEDICE Libertad). Directora del Comité de Derechos de Propie-
dad del Centro de Divulgación del Conocimiento Económico para la
Libertad (CEDICE Libertad). Directora del Instituto Ludwig von Mises
de Venezuela. Miembro fundador de la Sociedad Venezolana de Dere-
cho Mercant il (SOVE DEM). Columnista d e El Nacion al, del Instituto
Juan de Mariana de España e Independent Institute en español de Argen-
tina.
ANDREA RONDÓN GARCÍA
ANÁLISIS DEL DERECHO TRIBUTARIO DESDE EL LIBERALISMO
710
ello comprender el rol del Estado desde la perspec-
tiva liberal, poniendo en duda la justificación de la
existencia de la mayoría de los tributos y repen-
sando temas tradicionales del Derecho Tributario
como el principio de legalidad, el principio de no
confiscación, inflación, entre otros.
Palabras clave: Liberalismo, Estado limitado, prin-
cipios de Derecho Tributario.
Abstract: In recent years I have tried to apply liberal
principles to different areas of law. Obviously I did it first
and with greater ease in Commercial Law. But I have also
done it in extreme cases such as Administrative Law and
Criminal Law. This article brought this intellectual es-
say to Tax Law, requiring to understand the role of the
State from a liberal perspective, questioning the justifica-
tion of the existence of most taxes and rethinking traditio-
nal themes of Tax Law such as the principle of legality,
the principle of non-confiscation, inflation, among others.
Keywords: Liberalism, limited state, principles of tax
law.
Sumario:
INTRODUCCIÓN. I. FUNDAMENTOS DE LA FILOSOFÍA LI-
BERAL. II. ESTADO LIMITADO–ESTADO ABSTENCIO-
NISTA. III. EL LIBERALISMO EN EL DERECHO. IV. LUEGO
DE ESTO, ¿CÓMO PODEMOS HABLAR DE ANÁLISIS DEL
DERECHO TRIBUTARIO DESDE LA PERSPECTIVA LIBE-
RAL? SOBRE LA INFLACIÓN. EL PRINCIPIO DE LEGALI-
DAD. EL PRINCIPIO DE NO CONFISCATORIEDAD. LEYES
DE ARMONIZACIÓN TRIBUTARIA. CONSIDERACIONES
FINALES.
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