The value of omissions in terms of responsibility: an analysis from the theory of action. Reflections from the case of tax responsibility

  • Serrana Delgado Manteiga Profesora Adjunta Filosofía y Teoría General del Derecho. Facultad de Derecho. Universidad de la República Oriental del Uruguay.
DOI: https://doi.org/10.22187/10.22187/rfd2023n56a3

Abstract

This article addresses the problem of omissions and its impact in the field of responsibility theory. It problematizes around how omissions challenge the concept of causality and when we can say that a person is morally responsible for their omissions. Based on the inputs provided by the theory of action and the theory of moral responsibility, the tax jurisprudence in matters of legal responsibility of representatives and attorneys in fact is analyzed. It is concluded that the conceptual complexity presented by the omissions has resulted in the TCA not contemplating them when attributing responsibility, when, instead and in what is pertinent, they should be assigned the same weight as a genuine action.

Downloads

Download data is not yet available.
Published
2023-12-04
How to Cite
Delgado Manteiga, S. (2023). The value of omissions in terms of responsibility: an analysis from the theory of action. Reflections from the case of tax responsibility. Revista De La Facultad De Derecho, (56), e20235603. https://doi.org/10.22187/10.22187/rfd2023n56a3
Issue
No 56 (2023): Responsibility
Section
Doctrine

Copyright (c) 2023 Serrana Delgado Manteiga

Creative Commons License

This work is licensed under a Creative Commons Attribution 4.0 International License.

This journal provides open access to its content, based on the principle that providing the public with free access to research helps a greater global exchange of knowledge

Revista de la Facultad de Derecho. Creative Commons Reconocimiento 4.0 Internacional License.