Chapter La problematica declinazione solidaristica della tassazione degli extraprofitti: una riflessione sulle scelte normative di riparto dei carichi pubblici tra consociati
Abstract
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.
Keywords
Tax solidarity; windfall profits; extraordinary levy; selectivity; reasonablenessDOI
10.36253/979-12-215-0368-5.10ISBN
9791221503685, 9791221503685Publisher
Firenze University PressPublisher website
https://www.fupress.com/Publication date and place
Florence, 2024Imprint
USiena PressSeries
Quaderni del Dipartimento di Scienze politiche e internazionali, 1Classification
Methods, theory and philosophy of law
International law
Taxation and duties law