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.