Tax Fairness Study Of Distinction Between Tax Fairness Principles

Abstract

Tax is generally defined as: “a compulsory financial levy imposed by the State on the taxpayer, on a permanent basis and without compensation, in order to serve the public interest”.

In addition to the absence of a counterpart in the tax, compulsion and coercion are the distinguishing features of the tax compared to other financial levies that the state uses to finance the public treasury, such as public prices, fees, and credits, although fees are paid by compulsion, but they are characterized by the existence of a particular advantage for the beneficiary who pays the fee. The same applies to compulsory borrowing, which may be used by the state under certain conditions, but not permanently, and is done with a counterpart and a well-defined benefit is obtained represented by interest.