La Equidad en los Tributos; Necesidad de un Régimen Especial Tributario para el Sector Agrario

Abstract

The objective of the present work consists on demonstrating the necessity of a special tributary treatment for the agricultural activity. The formulated hypothesis sustains that premises that base the necessity from an applicable special tributary regime to the agricultural activity exist. The scientific result consists on a systematizing of the premises that you/they argue the necessity of a special tributary regime for the activity agricultural, such arguments they reside in the own definition of the agricultural activity, its peculiar ones as economic activity, its social relevance and politics and its specialty, as well as the fellow’s features that carries out it and the finalists principles that guide to the juridical mark that governs this activity. Firstly, starting from the analysis and the synthesis and of the deductive method, is carried out a juridical theoretical study to the effects of systematizing the arguments in the doctrine that have referred to the necessity of the fiscal incentives guided to the promotion of the agricultural sector. And a second part, a compared juridical study is undertaken guided to identify the most outstanding normative experiences as for the special tributary treatment for the promotion of the agricultural sector.