La dimensione finanziaria di tributi e prestazioni patrimoniali imposte non tributarie

Authors

  • Mario Aulenta Professore associato di diritto tributario presso l’Università degli Studi di Bari Aldo Moro, Dipartimento di Economia e Finanza.

DOI:

https://doi.org/10.15162/2612-6583/2278

Keywords:

tributi, capacità contributiva, bilanci pubblici, ability to pay, public budgets, taxes

Abstract

The paper examines the legal nature of taxes by art. 53 and art. 23 of the Italian Constitution, and the preservation of the Public Budget, as an element of taxation. Such meaning is not significant for other mandatory public levies.

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Published

2025-09-29 — Updated on 2025-09-29

Versions

Issue

No. 2 (2025): Issue 2

Section

Saggi/Essays