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.
La dimensione finanziaria di tributi e prestazioni patrimoniali imposte non tributarie
Aulenta Mario
2025-01-01
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.File in questo prodotto:
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Aulenta M., La dimensione finanziaria di tributi e prestazioni patrimoniali imposte non tributarie, in Euro Balkan Law and Economic Review, 2025.pdf
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