Purpose

This paper aims to analyse how constitutional law and corporate income tax (CIT) law, in the Iberian Peninsula, addresses the tax justice principle of generality. Also, it has as an intention to understand the dimension of tax exemptions predicted in the CIT law of both countries.

Design/methodology/approach

It analyses several data sources from Spain and Portugal, between them constitutions laws, CIT laws, general tax laws and some constitutional court cases. Furthermore, it uses the content analysis method to identify the level of exemptions and tax benefits present in the CIT law.

Findings

The results show that constitutional laws reserve a section to regulate tax issues, that it can present major or minor development. The Spanish article 31 explains the tax system and the Portuguese articles of 103 and 104 explain not only the tax system but also gives instructions about how must occur income, property and consumption taxation. Both jurisdictions, do not refer expressly to the generality principle, nevertheless, it has an implicit presence in the Supreme law and the same happen in the CIT law. They predict that all legal entities, public and private ones, have to contribute to financing the public expenditure. Furthermore, the respect to generality principle implies that tax income exemptions have to be justified, otherwise it can configure a break of the researched fundamental. In researched cases, the Spanish CIT have present more tax exemptions than Portugal, which can lead to consider a relation between the level of corporate contribution to income tax revenues collection and the tax exemptions predicted in the CIT law.

Originality/value

It allows understanding the difference between tax jurisdictions in the tax principles domain.

中文翻译：

---

一般性宪法原则在西班牙公司税收中的应用。与葡萄牙的比较研究

目的

本文旨在分析伊比利亚半岛的宪法和企业所得税 (CIT) 法如何解决一般性税收正义原则。此外，它还打算了解两国企业所得税法中预测的免税维度。

设计/方法/方法

它分析了来自西班牙和葡萄牙的几个数据源，其中包括宪法法、企业所得税法、一般税法和一些宪法法院案件。此外，它使用内容分析方法来确定企业所得税法中存在的豁免和税收优惠水平。

发现

结果表明，宪法保留了一部分来规范税收问题，它可以呈现出重大或次要的发展。西班牙文第 31 条解释了税收制度，葡萄牙文第 103 和 104 条不仅解释了税收制度，还说明了收入、财产和消费税必须如何征税。这两个司法管辖区都没有明确提及一般性原则，但它在最高法中隐含存在，在企业所得税法中也是如此。他们预测所有法律实体，公共和私人实体，都必须为公共支出提供资金。此外，对一般性原则的尊重意味着必须证明免税收入是合理的，否则可能会破坏研究的基本面。在研究案例中，

原创性/价值

它允许了解税收原则领域中税收管辖区之间的差异。