Resumen

MORALES VILLALOBOS, Eduviges; DELFIN LARA, María Isabel  y  MONTIEL G, Macuira J. Development and social justice: Ethics and taxation in the Constitution of the Bolivarian Republic of Venezuela (1999). Revista de Ciencias Humanas y Sociales [online]. 2003, vol.19, n.42, pp.112-130. ISSN 1012-1587.

From a formal dogmatic methodological perspective, based on documentary analysis of Taxation Theory, Justice and Social Constitutionalism, theoretical proposals are established as to the essential confrontation between the Tributary Power of the State and respect for Social Justice; taking as a primary source the new Venezuelan Constitution. Based on theoretical foundations of taxation adopted in the Venezuelan Constitution, a new Social Pact is identified, and it is determined in relation to how it corresponds with the effective application of principle of Tributary Justice, the State of Rights and Social Justice, contained in the Constitution. The conclusion is that it is necessary to comply with the proposed values at the very moment of its implementation in a clear and efficient outline within public finance on two different planes: the manner in which the state procures financial resources in order to finance public expenditure, and equity in opportunity and decision making that make viable democratic decision-making. The constitution proposes the construction of a new model.

Palabras clave : Social development; taxation; ethics; Constitution; socioeconomic order; social justice.