Paper's abstract

Michel Bouvier, The Question of the Ideal Tax
The ideal tax is, first and foremost, a tax which the taxpayers recognise as legitimate. This point lies at the centre of the relationships which take shape between the individual and the State, in other words of the social link. One must therefore pay attention to the political and sociological conditions of the fiscal legitimacy as well as to its legal and administrative conditions.

Key Words : social link legitimacy
t. 46, 2002 : p. 15-23

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