Political order and principles of tax reform: an analysis in historical perspective

  • Zulema Calderón Corredor
DOI: https://doi.org/10.18543/ed-63(2)-2015pp47-80
Keywords: political order, tax reform, tax principles, anthropology, common good

Abstract

Several European States, Spain in particular, are currently engaged in unavoidable tax reforms as a result of the recent economic crisis. In this process, the effort to face traditionally opposite tax principles and to ensure revenue adequacy stands out. However, these efforts are not accompanied by the necessary political, doctrinal and social debate on the foundations of political order, its goals and the tax system as a tool for the common good. This paper aims to provide a historical analysis of some of the philosophical, political, legal and economic key elements that have influenced the setting of the most important tax principles, in order to inspire the public debate and the political actions in future tax reforms.

Published online: 22 December 2015

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Published
2015-12-22
How to Cite
Calderón Corredor, Zulema. 2015. “Political Order and Principles of Tax Reform: An Analysis in Historical Perspective”. Estudios De Deusto 63 (2), 47-80. https://doi.org/10.18543/ed-63(2)-2015pp47-80.
Issue
Vol. 63 No. 2 (2015)
Section
Studies

Last update: 08/02/2022

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