Fiscal freedom. Some philosophical-legal clarifications

Abstract

This article analyzes conceptions of fiscal freedom from a philosophical-legal perspective. It focuses mainly on the fallacies and errors inherent in the way the relationship between freedom and taxation is commonly thought of, starting with the main ontological and epistemological limitations of the indexes of fiscal freedom. The problem of tax tyranny, as a problem of the limit on taxing power, is then analyzed, as well as the issue of regulatory chaos in tax law, as a problem of legal certainty. Finally, it is shown how the economic and empirical literature on tax compliance and tax moral, and the rediscovery of the category of reciprocity, can make a contribution to rethinking the problem of tax freedom and coercion.