Abstract

BOLANOS BOLANOS, LUCÍA DEL CARMEN  and  ORDONEZ-CASTANO, IVÁN ANDRÉS. The Vital Minimum Income As A Limit To The Duty To Pay Taxes In Colombia. Rev. Derecho [online]. 2020, n.54, pp.59-88.  Epub June 20, 2021. ISSN 0121-8697.  https://doi.org/10.14482/dere.54.344.3.

This article presents the theoretical conceptualization of the duty to pay whit expenses and the investment of the State within the framework of the constitutional principle of tax justice and in defense of the vital minimum as limit of the taxation, in compliance with the constitutional State and the effective realization of the Social Law State in Colombia. For this, it's been made a theoretical, doctrinal and jurisprudential based on the Spanish and Colombian Comparative Law. In this context has been extracted some legal criterials from the vital minimum for the legislative configuration of a Tax System with greater degree of equity and desirable and possible justice.

Keywords : Duty to pay; tax justice; vital minimum right; tax system.

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