Tax ethics includes everything that is considered moral in tributaries behavior held by those who, for various reasons, are taking part in the legal relationship. The obligation to contribute to public expenditure, even before legal, is grounded in an ethical duty, who buys relevance when rises some form of common life. The power to impose taxes, expression of State sovereignty, assumes a particular dimension in the modern legal systems, being anchored to rigorous objective parameters, suitable to reinforce the ethical toll. It is illustrative of the authority exercised by the State on its own territory, in order to achieve the common good, ensuring order, freedom and rights of the individual; the performance of that function gives to the State a “moral legitimacy”, founded on freedom and the sense of responsibility. In the current regulatory system, taxing is bounded by two rigid constitutional parameters, closely related, surging to founding policy of tax arrangements, integrating advanced forms of protection of the rights of the taxpayer: the principle of legality in the imposition (article 23 of Constitution) and the principle of ability to pay (article 53 of Constitution).
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