Tax objection and fiscal disobedience between contribution obligation and ethicality of the tax

Tax objection is a form of resistance to paying the tax that denotes the conduct of the taxpayer who knowingly refuses to pay a percentage of the tax declared and due, corresponding to the amount allocated by the State to finance activities deemed unacceptable from an ethical point of view. In the Italian legal system, the unpaid portion of the tax, usually devolved to entities whose purpose is the pursuit of purposes shared by the tax objector, is sometimes remitted to the President of the Republic who returns it to the sender. The figure must be distinguished from fiscal disobedience (so-called “fiscal strike”), which outlines a hypothesis of resistance to the tax that takes on political or ideological connotations, sometimes resulting in the total refusal to pay the tax.