Opublikowane: 2022-07-181

Fairness and ethics of taxation as contemporary challenges of tax law

Salvatore Parente
Civitas et Lex
Dział: Nauki prawne
https://doi.org/10.31648/cetl.7616

Abstrakt

Fairness and ethics of taxation arise as contemporary challenges of tax law, a public legal
science that deals with the study of taxation and its applications. The ethical connotation of tax law,
strictly connected to the legal profiles, requires the examination of the acquisitive, redistributive
and promotional purposes of taxation, which are among the primary functions of tax law.

Słowa kluczowe:

Functions and contemporary challenges of tax law, fairness, tax ethics, constitutional values, primary functions of taxation

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Zasady cytowania

Parente, S. . (2022). Fairness and ethics of taxation as contemporary challenges of tax law. Civitas Et Lex, 35(3), 33–44. https://doi.org/10.31648/cetl.7616

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