Paper's abstract

Jacques Buisson, Taxes and Sovereignty
Levying taxes and sovereignty are inherent in the notion of State. A State is sovereign thanks to its power to levy taxes. Therefore, taxes are the brand of sovereignty. But the sovereign State, precisely because it is sovereign, may limit its power of levying taxes by delegating it or transferring it to some other entity.

Key Words : sovereignty, State
t. 46, 2002 : p. 25-32

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