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Justifying Taxes - Some Elements for a General Theory of Democratic Tax Law (Hardcover, 2001 ed.)
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Justifying Taxes - Some Elements for a General Theory of Democratic Tax Law (Hardcover, 2001 ed.)
Series: Law and Philosophy Library, 51
Expected to ship within 10 - 15 working days
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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.
General
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