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AuthorMenรฉndez, Agustรญn Josรฉ. author
TitleJustifying Taxes [electronic resource] : Some Elements for a General Theory of Democratic Tax Law / by Agustรญn Josรฉ Menรฉndez
ImprintDordrecht : Springer Netherlands : Imprint: Springer, 2001
Connect tohttp://dx.doi.org/10.1007/978-94-015-9825-5
Descript XVIII, 366 p. online resource

SUMMARY

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


CONTENT

One: the Project -- Two: Do We Need a Normative Theory of Democratic Tax Law? -- Three: Some Notes on the History of Taxation -- Four: Justifying the General Obligation to Pay Taxes (1): The Structure of the Obligation -- Five: Justifying the General Obligation to Pay Taxes (2): The Tasks Assigned to the Tax System -- Six: Justifying the General Obligation to Pay Taxes (3): An Argument for the Legitimacy of the Obligation to Obey the Law -- Seven: Reconstructing Constitutional Reasoning on Tax Matters. The Spanish Tribunal Constitucional -- Eight: The Liberal Principles of Taxation -- Nine: As a Sort of Conclusion -- Bibliographical References -- Table of Cases -- Name Index


Philosophy Ethics Political science Law -- Philosophy Law Philosophy Philosophy of Law Ethics Theories of Law Philosophy of Law Legal History



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