You are here : Home > Research > IRDEIC theses

Solidarity tax : research on the fondations of modern tax Thesis defended by Audrey Rosa - under the supervision of M. Vincent Dussart (IRDEIC)
on the December 7, 2013
<Unknown label>
Thesis room

Solidarity tax : research on the fondations of modern tax

Solidarity tax : research on the fondations of modern tax

Thesis defended succesfully with reward 
Le Prix de la Fondation Descours Desacres au Sénat 2014

Absract :

The study shows that the notions of solidarity and taxes are closely linked. Solidarity is the essential and relevant foundation of the modern tax. This link comes from a long historical evolution. Its edification was hampered by the theory of the exchange-tax but at the same time it has been inspired and exalted by solidaristic contributions that enrich the theory of solidarity-tax. One and the other find their legal traduction in positive tax law. However, the solidarity tax-link is a more appropriate prism for understanding the relationship between the tax and the community for which it is due. The solidarity tax-link complete the foundations of consents and taxes. If we consider, as the solidaristic doctrine that tax is the payment of social debt, then the result of this alliance represents a tax erected as a duty. The tax liability is the sign and the mean of the tax justice state that embodies solidarity to realize tax justice. The consolidation of the solidarity tax-link by the tax-state is for the tax-payer citizen a requirement based on the general interest. This alliance should be preserved because of the risks of rupture (for the solidarity-tax) explained by the tax globalization, the depoliticization of the tax issue and the resurgence of the theory of exchange-tax link.

Share this page
Twitter Facebook Google + Pinterest

Additional information

Senate reward for her work

Read more abour this thesis

By clicking on the button « I accept », you allow cookies in order to measure the audience on our site. These data are intended for internal use only and shall not be disclosed.
Please refer to cookies policy