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Concepto Y Fundamentos Históricos De La Reserva De Ley Tributaria

Author

Listed:
  • Francisco García-Fresneda Gea

    (Universidad de Granada)

Abstract

El presente estudio sobre el concepto y fundamentos históricos de la reserva de ley tributaria lleva a cabo una investigación científica que parte del concepto de ley como elemento esencial de la teoría de las normas. A continuación se procede al análisis del concepto de reserva de ley y su diferenciación con el principio de legalidad. Posteriormente se abordan los fundamentos históricos de la reserva de ley tributaria, partiendo de la Edad Media, pasando por el Renacimiento y por la época del absolutismo. También es objeto de nuestra investigación la reserva de ley en la época del Estado constitucional, en la que se comenta la significación histórica e influencia del constitucionalismo, Por último, se analiza la reserva de ley tributaria en el siglo XX, con la implantación del denominado Estado democrático.

Suggested Citation

  • Francisco García-Fresneda Gea, 2016. "Concepto Y Fundamentos Históricos De La Reserva De Ley Tributaria," Crónica Tributaria, Instituto de Estudios Fiscales, vol. 158(1), pages 157-187, March.
    • Handle: RePEc:hpe:crotri:y:2016:v:158:i:1:p:157-187
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