“The principle of solidarity in action”: Solidarity taxes to face the Covid-19 pandemic in Colombia and Uruguay.

This paper pretends to be a development of the campaign to be launched at the congress “The Constitution in Action”. Thus, the solidarity tax will be exposed as an instrument based on the principle of constitutional solidarity. The research consists of four parts: 1. the historical paradigmatic cases of solidarity taxes (Zimbabwe and Germany) and the usefulness they have had will be exposed; 2. The Colombian case and the solidarity tax created by Legislative Decree (special state of emergency regulations); 3. The Uruguayan case and the solidarity tax and 4. A comparison of the review will be presented of constitutionality to solidarity taxes, which despite having the same structure (comparable passive subjects and taxable economic fact) are interpreted and evaluated in a diametrically opposite way in Colombia and Uruguay.