Reflexiones sobre el Otorgamiento de Beneficios por parte del Estado en materia de impuestos. El caso de la industria avícola

Abstract

The tax system is built on the principles of equity, justice and progressivity and its objective is to allow the fulfillment of the State’s purposes. In this way the administration intervenes in the economy in order to improve the quality of life of the inhabitants. This approach would justify measures such as benefits or exemptions that have been perpetuated indefinitely and that are monolithic figures that do not yield to social changes. Today these benefits, in particular the declaration of exempt assets, have been sustained with the argument that the population in poverty margins need it. This article seeks to analyze this point and academically raises the discussion, from the perspective of fiscal policy, about the fact that this kind of tax tool should be sustained to positively and radically affect the conditions of people’s lives that do not have the necessary income and conditions that they require as human beings and socially protected.