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Copyright of Revista del ICDT is the property of Instituto Colombiano de Derecho Tributario and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Crónica Tributaria is the property of Instituto de Estudios Fiscales, Ministerio de Hacienda y Funcion Publica and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Public organizations today face a great crisis of legitimacy, with citizens questioning the effectiveness of these institutions, as well as the intentions of public agents. However, in order to fulfill its constitutional functions and to ensure the enjoyment of citizens' fundamental rights, the State relies primarily on tax revenues. Considering that the payment of taxes is not only a legal obligation, but a necessary duty to guarantee the existence of life in society, this article discusses mechanisms to legitimize tax rules. In order to do so, we investigate the possibility of reducing conflict levels in the relations between tax administrations and taxpayers, through popular participation in the elaboration of tax rules. It also addresses the adoption of fiscal supervision practices, with emphasis on guidance and prevention, as opposed to those with an emphasis on punishment. Finally, it is concluded that, due to the viability of popular participation in the elaboration of tax rules, the resistance to the payment of taxes is reduced, once they become carriers of ethical-social content. [ABSTRACT FROM AUTHOR]

Article 31.1 of the Spanish Constitution states that everyone must contribute to sustaining public expenditure in proportion to their ability to pay. Over the last forty years, this duty has given rise to many judgments of the Constitutional Court in which it analyses the different functions that the ability to pay principle carries out in our tax system and its double-faceted nature as both a right and duty. This paper intends to review that jurisprudence in order to lay out the limitations of the ability to pay principle and the impossibility of using it as the only reference when interpreting the tax rules. [ABSTRACT FROM AUTHOR]

The Spanish Sports Law 10/1990, October 15th, is going to be replaced by a new law that provides answers to Spanish sport in the XXIst Century. Reading the 2019 draft bill we have focalized our study about the tax provisions making a critical analysis concerning its proposals. [ABSTRACT FROM AUTHOR]