Teoría de la presión tributaria en base a la igualdad intergeneracional: una perspectiva financiera y tributaria del caso argentino

摘要

In this paper we presents an unpublished theory with respect to the use of the principle of Equality in tributary and financial matter like measurement that looks for the parity of treatment between the generations of contributors, situation that forces, not only to the courts in the decisions that on the matter are called on to them to decide in the orbit of their competitions, but, and essentially, to the legislator, to assure suitable a tributary pressure in the taxes and the obligations owned to government intergenerational way