Every individual and entity shall contribute to the sustenance of public expenses by paying the taxes, excises and territorial duties set forth by law.
The Tax System is based on the principles of equality, progressive realization, solidarity, and material justice, and shall never, under any circumstance, have a confiscatory scope.
The tax system shall have, among its purposes, that of reducing inequalities and poverty.
Taxes and tax benefits are created, amended, or struck down by law, save for the exceptions set forth in this Constitution.
The exercise of tax powers admits the creation of taxes that respond mainly to purposes other than collection, having to take into consideration limits such as need, reasonableness, and transparency.