Paper's abstract
Emmanuel de
Crouy Chanel,
Fiscal Citizenship
Even if it does not appear in fiscal texts, citizenship seems to be a justifying principle for modern taxation. Since the 18th century, it has been integrated into two complementary legitimating views. The first one turns citizenship into a moderating element of fiscal absolutism. The second one bases on citizenship the fiscal sovereignty of the State. Ignored by positive law, questioned by rival views, such as tax as exchange, undermined by the decline of the State-Nation, citizenship remains a central notion for the philosophy of taxation.
Key Words : citizenship, legitimacy, sovereignty
t. 46, 2002 : p. 39-77
