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Dossier

No. 26 (2020)

Democracy, self-imposition and tax

DOI
https://doi.org/10.18272/iu.v26i26.1844
Submitted
June 25, 2020
Published
2020-12-01

Abstract

Self-imposition is both a principle and a right that guarantees that citizens only should pay taxes when their will is registered through complete legislative debates that express approval citizen through legitimate and constitutional laws. Which means, representative democracy and other types. Failure of this legislative procedure violates the right of taxpayers to democratically participate in decision-making about taxes. In the event of violation, fiscal resistance can become a healthy exercise of democracy that set limits on public powers.

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