Justifying Taxes offers readers some of the elements of a democratic
tax law, considered within its political and philosophical context in
order to determine the extent of legitimate tax obligations. The
objective is to revisit some of the issues in the dogmatics of tax law
from the viewpoint of a critical citizen, always ready to ask
questions about the justification underlying her obligations, and
especially about her paramount burden, viz., the payment of certain
amounts of money. Within this purview, special attention is paid to
the general principles of taxation. The argument is complemented by a
detailed reconstruction of constitutional reasoning in tax matters,
close attention being paid to the jurisprudence of the Spanish
Tribunal Constitucional. Readership: Legal scholars, political
scientists and philosophers. Especially recommended to graduate and
undergraduate students of Tax Law, Constitutional Law, Jurisprudence,
Philosophy of Law and Political Theory.
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Some Elements for a General Theory of Democratic Tax Law
Produktdetaljer
ISBN
9789401598255
Publisert
2020
Utgiver
Vendor
Springer
Språk
Product language
Engelsk
Format
Product format
Digital bok
Forfatter