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

Jean-Marie Monnier ()
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Jean-Marie Monnier: CES - Centre d'économie de la Sorbonne - UP1 - Université Paris 1 Panthéon-Sorbonne - CNRS - Centre National de la Recherche Scientifique

Université Paris1 Panthéon-Sorbonne (Post-Print and Working Papers) from HAL

Abstract: The aim of this article consists in positioning the problem of taxation responsibility within the process of democratic and ethic tax legitimation. To this end, history serves as a contributor, but also research conducted 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 Responsibility; Procedural Justice; Public Constraint; Individual Autonomy; responsabilité fiscale; légitimation; justice procédurale; contrainte publique; autonomie individuelle (search for similar items in EconPapers)
Date: 2006
Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00277253
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Published in European Journal of Economic and Social Systems, 2006, 19 (1), pp.99-110

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Persistent link: https://EconPapers.repec.org/RePEc:hal:cesptp:halshs-00277253

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