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This article addresses the study of the principle of tax legality, based primarily on a review of relevant case law issued by the Supreme Court of Justice, without ignoring the normative and doctrinal contributions available on the subject. It also aims to highlight the most important aspects established in case law and the interpretations of the principle of tax legality that have been sustained over time, which serve as a guide for the various authorities comprising the Panamanian tax system. Therefore, this article employs various methods, such as documentary, exegetic, and systematic, which allowed for the generation of a variety of ideas on the topic under study. Consequently, it was concluded that the principle of tax legality is a fundamental pillar that limits administrative authority, as it can only do what the law permits. It also concludes that every tax must be created by formal law by the competent authority, and that the collection of taxes has a social purpose. Thus, Panamanian jurisprudence sets clear guidelines on the principle of legality, and this allows for invaluable legal security for the Panamanian tax system.
Este obra está bajo una licencia de Creative Commons Reconocimiento-NoComercial-CompartirIgual 4.0 Internacional.
