Opublikowane: 2018-09-301

THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS

SALVATORE ANTONELLO PARENTE
Civitas et Lex
Dział: Nauki prawne
https://doi.org/10.31648/cetl.2520

Abstrakt

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.

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Zasady cytowania

PARENTE, S. A. (2018). THE POWER OF TAX: ETHICAL PROFILES AND LEGAL ANALYSIS. Civitas Et Lex, 18(2), 39–49. https://doi.org/10.31648/cetl.2520

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