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

Author

Listed:
  • Jean-Marie Monnier

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

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.

Suggested Citation

  • Jean-Marie Monnier, 2006. "L'impôt et la contrainte ou la dialectique de l'autonomie et de la responsabilité," Post-Print halshs-00277253, HAL.
    • Handle: RePEc:hal:journl:halshs-00277253
    Note: View the original document on HAL open archive server: https://shs.hal.science/halshs-00277253
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    Cited by:

    1. Kalina Koleva & Jean-Marie Monnier, 2006. "La nature juridique de l'impôt dans l'ancienne et la nouvelle économie du droit fiscal," Post-Print halshs-00118878, HAL.

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