Pubblicato il: 2022-07-181

FAIRNESS AND ETHICS OF TAXATION AS CONTEMPORARY CHALLENGES OF TAX LAW

Salvatore Parente
Civitas et Lex
Sezione: Scienza giuridica
https://doi.org/10.31648/cetl.7616

Abstract

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.

Regole di citazione

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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