The Pioneer Ideas of Francisco Suárez on Fiscal Matters

Marcelo Ramón Lascano

Authors

Marcelo Ramón Lascano Universidad de Buenos Aires

Keywords:

FISCAL THOUGHT, FRANCISCO SUÁREZ, TAX RULES, POLITICAL SCIENCE, COMMON GOOD

Abstract

The article describes Francisco Suárez’s scientific foundations of fiscal thought. In the first place, the author presents Francisco Suárez from a historical point of view; and secondly, describes his assumptions and philosophical contributions. In the third place, the author describes which conditions are indispensable for to the application of personal and real tributes –according to Suárez–; finally, the author refers to Suarez´s main tax rules.

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References

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