The notion of tax in the Revue Française de Finances Publiques (1983-2017)

La notion d'impôt dans la Revue Française de Finances Publiques (1983-2017)

Jean-Raphael Pellas (jean-raphael.pellas@u-bordeaux.fr)
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Jean-Raphael Pellas: IEDP - Institut d'Etudes de Droit Public - Université Paris-Saclay

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Abstract: The identification of tax as a social fact is dependent on a dual ontological and epistemological perspective. From an ontological point of view, tax remains a mental tool adorned with the unifying virtues of citizenship. However, the combination of knowledge that presides over the elucidation of the epistemological status of taxation in the XXIth century leads to revisiting the political legitimacy of taxation.

Date: 2018-05-01
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Published in Revue française de finances publiques, 2018, 142, pp.291

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Persistent link: https://EconPapers.repec.org/RePEc:hal:journl:hal-04487259

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