Aspettando Una Tassazione Ideale

L’imperativo Categorico Della Capacità Contributiva

Abstract

This paper intends to verify the possibilities and the features of the ideal taxation trying to associate it with a fair one. Using the deductive method as well as making references to doctrines, jurisprudences and legal norms, this study aims to associate the fair taxation to the ability to pay principle. Through a historic perspective trying to link the taxation phenomena to several forms of economic capacity, it’s proposed that, in fiscal capitalistic States, a fair taxation could be achieved if it’s goes hand in hand with an individual’s taxable expression of wealth.