Paper's abstract

Marc Pelletier, Is There a Post-Modern Approach of the Tax System? The Example of the CSG (Contribution sociale généralisée - supplementary social security contribution)
The post-modern conception of law sets itself up as a new paradigm of legal science. This paper answers a wish to test the propositions of this conception in tax matters. The CSG is a particularly interesting example in so far as it seems to draw on a new approach of the tax system. The dynamic nature of the notion of modernity makes its overrunning all the more difficult because the very term of modernity is overloaded with multiple meanings. Therefore, confronting the concepts of post-modernity and CGS brings forth the difficulties that dog any attempt to overrun the notion of modernity in philosophical, legal and fiscal matters.

Key Words : post-modern
t. 46, 2002 : p. 209-228

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