- Tytuł:
- THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS
- Autorzy:
- PARENTE, SALVATORE ANTONELLO
- Powiązania:
- https://bibliotekanauki.pl/articles/546491.pdf
- Data publikacji:
- 2018
- Wydawca:
- Uniwersytet Warmińsko-Mazurski w Olsztynie
- Tematy:
-
power of tax;
tax ethics;
rule of law;
ability to pay - Opis:
- Tax ethics is the science that studies what is reputedly ethics in practice of the behavior of subjects, broadly speaking, participating in the legal relationship of tax. Infact, the ethical aspects do not invest only the attitude of the taxpayers, but also the conduct of holders of power of taxation, authors of tax policy choices. In this light, a law matter – tax law – can contend with a discipline not legal – ethics –, like what happens in other areas of the legislative system. In the modern legal systems, the power to impose taxes, expression of State sovereignty, assumes a particular dimension, anchored to rigorous objective parameters, suitable to reinforce the ethical toll of the tax. This power is illustrative of the authority exercised by the State on its own territory, in order to achieve the common good and ensuring order, freedom and rights of the individual. The performance of that function gives to the State a “moral legitimacy”, founded on freedom and the sense of responsibility. In fact, the obligation to contribute to public expenditure, even before in the legal system, is grounded in an ethical duty, who buys relevance when rises some form of common life. In constitutional terms, taxing power is bounded by two special parameters, closely related, surging to founding policy of tax arrangements: the principle of legality (article 23 of Constitution) and the principle of ability to pay (article 53 of Constitution). These parameters combine advanced forms of protection of the rights of the taxpayer.
- Źródło:
-
Civitas et Lex; 2018, 2(18); 39-49
2392-0300 - Pojawia się w:
- Civitas et Lex
- Dostawca treści:
- Biblioteka Nauki
Artykuł