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31 p, 142.2 KB La tributación y su impacto de género en España / Sánchez Huete, Miguel Ángel (Universitat Autònoma de Barcelona. Departament de Dret Públic i de Ciències Historicojurídiques)
La finalidad del tributo es obtener ingresos para destinarlos a los gastos públicos, pero la carga tributaria también juega un importante papel promoviendo o desincentivando las conductas de la ciudadanía. [...]
The purpose of taxes is to obtain revenue to public expenditure, but the tax rules also perform a social task management. Along with regulating the duty to contribute, it also regulates the conditions of equality of men and women. [...]

2013 - 10.4067/S0718-97532013000200008
Revista de derecho (Coquimbo), Vol. 20, Num. 2 (2013) , p. 201-231  

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