Abstract

CHECA GONZALEZ, Clemente. Economic Globalization and Tax Principles. Cuest. Const. [online]. 2010, n.22, pp.79-113. ISSN 1405-9193.

Are analyzed in this study some of the major consequences created by the economic globalization. It examines the benefits or harms of tax competition between States, and concludes that it produces more negative than positive effects. Among the most harmful consequences is the degeneration of the constitutional principles applicable in the area of taxation, in particular those of economic capacity, equality, progress and legality.

Keywords : Economic Globalization; Tax Competition; Taxation Principles; Fiscal Degeneration.