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La dimensione finanziaria di tributi e prestazioni patrimoniali imposte non tributarie
DOI:
https://doi.org/10.15162/2612-6583/2278Keywords:
tributi, capacità contributiva, bilanci pubblici, tributes, ability to pay, public budgetsAbstract
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.
