L'impôt et la contrainte ou la dialectique de l'autonomie et de la responsabilité

Jean-Marie Monnier ()
Additional contact information
Jean-Marie Monnier: Université Paris 1 Panthéon-Sorbonne

European Journal of Economic and Social Systems, 2006, vol. 19, issue 1, 99-110

Abstract: The aim of this article consists in positioning the problem of taxation responsibility within the process of democratic and ethic legitimation of taxation. To this end, history serves as a contributor, but also research conducrted within the framework of procedural justice. Starting with an interrogation concerning the relations between public constraint and the autonomy of individuals, the different aspects of taxation responsibility are analysed thereafter.

Keywords: Taxation Resonsibility; Legitimation; Procedural Justice; Public Constraint; Individual Autonomy (search for similar items in EconPapers)
JEL-codes: B50 D73 E62 H11 H20 (search for similar items in EconPapers)
Date: 2006
References: Add references at CitEc
Citations:

Downloads: (external link)
http://ejess.revuesonline.com/article.jsp?articleId=8244 Full text (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ris:ejessy:0107

Access Statistics for this article

European Journal of Economic and Social Systems is currently edited by Bernard Paulré and Stefano Lucarelli

More articles in European Journal of Economic and Social Systems from Lavoisier
Bibliographic data for series maintained by Stefano Lucarelli ( this e-mail address is bad, please contact ).