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Načelo obdavčitve po ekonomski sposobnosti kot primarni ustavnopravni temelj za davčne norme finančne narave
Koritnik, Boštjan ; Podlipnik, Jernej, pravnik
Načelo plačevanja davkov po ekonomski sposobnosti je temeljno načelo, ki v sodobnih davčnih sistemih zagotavlja pravično obdavčitev. Na tem načelu morajo temeljiti davčni predpisi fiskalne narave v ...Sloveniji, čeprav to neposredno ne izhaja iz nobene ustavne določbe. Odstopi od tega načela so mogoči, vendar pa morajo zanje obstajati stvarni in utemeljeni razlogi, ki izhajajo iz narave stvari. Zakonodajalec mora tako utemeljiti vsak odstopa od tega načela.
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