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Justifying Taxes—Some Elements for a General Theory of Democratic Tax Law
- 系列名：Law and Philosophy Library
- ISBN13：9780792370529
- 替代書名：Justifying Taxes
- 出版社：Springer Verlag
- 作者：Agustin Jose Menendez
- 裝訂／頁數：精裝／363頁
- 規格：24.1cm*15.9cm*2.5cm (高/寬/厚)
- 出版日：2001/07/01
定 價：NT$ 12105 元
若需訂購本書，請電洽客服 02-25006600[分機130、131]。
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Justifying Taxes offers readers some of the elements of a democratic tax law, considered within its political and philosophical context in order to determine the extent of legitimative tax obligations. The objective is to revisit some of the issues in the dogmatics of tax law from the viewpoint of a critical citizen, always ready to ask questions about the justification underlying her obligations, and especially about her paramount burden, viz., the payment of certain amounts of money. Within this purview, special attention is paid to the general principles of taxation.
The argument is complemented by a detailed reconstruction of constitutional reasoning tax matters, close attention is being paid to the jurisprudence of the Spanish Tribunal Constitucional.
This book wil be interest to legal scholars, political scientists and philosophers. It is especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.
The argument is complemented by a detailed reconstruction of constitutional reasoning tax matters, close attention is being paid to the jurisprudence of the Spanish Tribunal Constitucional.
This book wil be interest to legal scholars, political scientists and philosophers. It is especially recommended to graduate and undergraduate students of Tax Law, Constitutional Law, Jurisprudence, Philosophy of Law and Political Theory.
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