Consent to Taxation
Type de matériel :
TexteLangue : français Détails de publication : 2014.
Ressources en ligne : Abrégé : The consent to pay taxes, presented as the starting point of modern parliamentarianism, implies in reality different conceptions of the legitimacy of the power to tax. The fact that one of those conceptions has triumphed in France for two centuries with the consent of the Parliament that represents the sovereign nation does not preclude other interpretations of article 14 of the 1789 Declaration which was a synthesis of the pre-revolutionary fiscal debates.
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The consent to pay taxes, presented as the starting point of modern parliamentarianism, implies in reality different conceptions of the legitimacy of the power to tax. The fact that one of those conceptions has triumphed in France for two centuries with the consent of the Parliament that represents the sovereign nation does not preclude other interpretations of article 14 of the 1789 Declaration which was a synthesis of the pre-revolutionary fiscal debates.
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