¿Cómo se justifican los impuestos en el Estado Limitado?
| Pages | 409-423 |
| Date | 01 January 2025 |
| Author | Mará Alejandra García Nieto |
¿Cómo se justifican los impuestos
en el Estado Limitado?
María Alejandra GARCÍA NIETO
Resumen:Los impuestos en un Estado Limitado, un
modelo de Estado caracterizado por la protección de
derechos individuales a través de la soberanía popu-
lar, tienen una justificación en la necesidad de finan-
ciar bienes públicos esenciales y materializar la justi-
cia distributiva. No obstante, la afirmación anterior
encuentra un desafío conceptual al considerar la na-
turaleza de los Estados Limitados. En ese sentido,
este ensayo explora por qué los impuestos tienen una
justificación en este modelo de Estado, particular-
mente se argumenta que el impuesto que existe en
este modelo estatal debe ser proporcional a los bene-
ficios recibidos por los ciudadanos y deben existir
mecanismos de control para salvaguardar la transpa-
rencia en el uso y recaudación de fondos públicos. Lo
anterior implica que es necesaria la existencia de un
equilibrio entre la actividad recaudatoria detrás del
impuesto y la protección del interés del ciudadano.
Abogado egresada de la Universidad Católica Andrés Bello. Licenciada
en Ciencias Fiscales, mención Aduana y Comercio Exterior egresada de
la Escuela Nacional de Administración y Hacienda Pública.
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