Theory of Taxation

Le ministre des finances Joseph Caillaux a fait adopter le projet d’impôt sur le revenu qui a profondément transformé le système fiscal français. Dans le recueil de ses discours intitulé « L’impôt sur le revenu » (1910), il fait œuvre de théoricien en expliquant la signification toujours actuelle de cette réforme. Tous les auteurs actuels lui en sont redevables, quand bien même il n’a fait que concrétiser les efforts de soixante ans de combat politique.

The income tax bill of Finance Minister Joseph Caillaux has profoundly transformed the French tax system. In his book "The Income Tax" (1910), he is the theoretician of the still current meaning of this reform. Nowadays, all authors use his work, even though he has only finally shaped sixty years of political struggle.


« L’impôt sur le revenu de Joseph Caillaux (1910) », REIDF, 2019, n° 3, dossier « Les grandes œuvres fiscales », pp. 359-365

L’influence de la pensée chrétienne sur les systèmes fiscaux d’Europe occidentale. La pensée religieuse fait partie, selon Ripert, des forces créatrices du droit. L’impôt est un élément constitutif du pouvoir souverain, mais il n’est cependant qu’un objet secondaire des doctrines sociales des Eglises chrétiennes, dont les conceptions fiscales sont motivées par des fondements théologico-politiques. Si l’éclatement protestant a favorisé sa soumission au pouvoir fiscal du prince, l’unité catholique maintenait une attitude plus réservée. L’abandon catholique du modèle féodal est contemporain de la déchristianisation des sociétés européennes. L’affirmation unie du devoir fiscal accompagne donc désormais des sociétés où le civisme fiscal décline. Quant à l’influence de ces doctrines chrétiennes sur le droit fiscal positif, l’étude comparée des systèmes européens révèle qu’elle est moins directe qu’indirecte. En effet, l’interventionnisme fiscal à but religieux ou moral est des plus réduits. Il se limite à certains aspects « archaïques » des régimes fiscaux. En ce qui concerne la structure des systèmes fiscaux, au contraire, cette influence semble plus forte. Elle oppose la rationalité axiologique, au sens de Weber, du catholicisme, qui a freiné l’adoption de l’impôt sur le revenu, à la rationalité instrumentale du protestantisme, qui a favorisé l’adaptation des systèmes fiscaux au développement économique moderne.

The Influence of Christian Thought on European Tax Systems. Religious thought is part of the creative sources of law, according to Georges Ripert. Although being an intrinsic element of sovereignty, taxation has always been a secondary issue of the Christian church’s social doctrines, the basis of which are both theological and political. While the division of protestant churches helped the State’s power compliance, the united catholic Church has long maintained a more reserved attitude towards it. Comparative studies show that the influence of these religious teachings on tax laws seems to be more indirect than direct. In fact, tax intervention on religious or moral purposes is very little, and is limited to some aspects of ancient tax systems. On the contrary, their influence on the structure of tax systems is much more significant. It confronts the value rationality – according to Max Weber – of Catholicism which held back the emergence of Income Taxes and the means-ends rationality of Protestantism which helped tax systems to adapt to the modern development of economy.

L’influence de la pensée chrétienne sur les systèmes fiscaux d’Europe occidentale, Préface de P. Beltrame, Paris, L’Harmattan, collection « Finances publiques », 2007, 464 p.

W Polsce na system opodatkowania nieruchomości składają się trzy podatki: podatek od nieru-chomości, podatek rolny i podatek leśny. System ten ma jednak wiele mankamentów, w związku z czym od lat postuluje się wprowadzenie radykalnych zmian w tym zakresie. W tej sytuacji pewną wartość poznawczą może mieć badanie rozwiązań w omawianej dziedzinie występujących w in-nych krajach. Celem niniejszego artykułu jest przedstawienie i próba oceny opodatkowania nie-ruchomości w Republice Estonii. Opodatkowanie nieruchomości zostało przedstawione według stanu prawnego na 1 czerwca 2007 roku.

Les Six livres de la République de Jean Bodin ne sont pas célèbres comme ouvrage de fiscalité mais ils constituent bien une « grande œuvre fiscale ». Dans le 6e livre, il traite des finances de l’Etat. Ses analyses sont un mélange de tradition et d’innovation. Tradition parce qu’il met au premier rang du financement du Royaume le domaine royal, qu’il faut protéger. Tradition aussi parce qu’il prône un universalisme fiscal mais uniquement sur les terres roturière et défend ainsi le système féodal. Son œuvre contient surtout les germes de la pensée fiscale moderne. Il défend l’utilité de l’impôt comme moyen de financer l’État. Ainsi, malgré la complexité de ses positions, il prépare la transformation majeure de l’impôt, recette extraordinaire qui est devenue la recette ordinaire de l’État moderne. L’impôt, même s’il en constitue une des limites, est associé à son chef d’œuvre : le concept moderne de souveraineté. Il défend aussi le principe du consentement à l’impôt et son autorité doctrinale sera utilisée par Rousseau.

Jean Bodin’s Six books of the Commonwealth is not famous as a book on taxation but it is a « great book on taxation». In the 6th book, he deals with state finances. His analyses are a blend of tradition and innovation. Tradition because the royal domain must be the first way to finance the state. Tradition also because he support a tax universalism but only on commoner land and thus defends the feudal system. However, his work contains the seeds of modern tax theory. He defends the utility of the tax for financing the state. Thus, despite the complexity of its positions, it is preparing the major transformation of the tax, an extraordinary means that has become the ordinary means of the modern state. Tax, although one of its limits, is associated with its masterpiece: the modern concept of sovereignty. He also defends the principle of the principle of taxation by consent and his notoriousness will be used by Rousseau.


« Les Six livres de la République de Jean Bodin (1re éd. 1576) », REIDF, 2019, n° 3, dossier « Les grandes œuvres fiscales », pp. 301-307

Résumé : La pensée religieuse fait partie, selon Ripert, des forces créatrices du droit. Si l’impôt est un  élément constitutif du pouvoir souverain, il n’est cependant qu’un objet secondaire des doctrines sociales des Eglises chrétiennes, dont les conceptions fiscales sont motivées par des fondements théologico-politiques. Si l’éclatement protestant a favorisé sa soumission au pouvoir fiscal du prince, l’unité catholique maintenait une attitude plus réservée. L’abandon catholique du modèle féodal est contemporain de la déchristianisation des sociétés européennes. L’affirmation unie du devoir fiscal accompagne donc désormais des sociétés où le civisme fiscal décline. Quant à l’influence de ces doctrines chrétiennes sur le droit fiscal positif, l’étude comparée des systèmes européens révèle qu’elle est moins directe qu’indirecte. En effet, l’interventionnisme fiscal à but religieux ou moral est des plus réduit. Il se limite à certains aspects « archaïques » des régimes fiscaux. En ce qui concerne la structure des systèmes fiscaux, au contraire, cette influence semble plus forte. Elle oppose la rationalité axiologique, au sens de Weber, du catholicisme, qui a freiné l’adoption de l’impôt sur le revenu, à la rationalité instrumentale du protestantisme, qui a favorisé l’adaptation des systèmes fiscaux au développement économique moderne.

Resumen: El pensamiento religioso es una de las fuerzas creadoras del Derecho. El impuesto, fenómeno constitutivo del poder soberano, es un objeto secundario de las doctrinas sociales de las Iglesias cristianas. Su concepción impositiva se ampara en fundamentos teológico-políticos. Mientras que la fragmentación de las iglesias protestantes contribuyó a la aceptación del poder financiero del príncipe, la unidad católica adoptaría una actitud más moderada. El abandono católico del modelo feudal es contemporáneo a la disminución de la influencia religiosa en las sociedades europeas. Desde entonces el consenso acerca del deber fiscal forma parte de nuestras sociedades en las que, sin embargo, el civismo fiscal disminuye. El estudio comparado de los sistemas europeos revela que la influencia de las doctrinas cristianas sobre el Derecho Tributario positivo es más indirecta que directa. En efecto, el intervencionismo fiscal con un propósito religioso o moral es muy reducido, limitándose a algunos aspectos “arcaicos” de los ordenamientos jurídico-tributarios. Por el contrario, en lo que se refiere a la estructura de los sistemas fiscales esta influencia parece más relevante. En ella se oponen el racionalismo axiológico del catolicismo -que puso freno a la aceptación de los impuestos sobre la renta- y el racionalismo instrumental del protestantismo (que ha coadyuvado en la adaptación de los sistemas fiscales al desarrollo económico).

Summary : Religious thought is part of the creative forces of the law, according to George Ripert. Intrinsic element of sovereignty, taxation is only a secondary object of the christian church’s social doctrines, whose bases are theological and political. If the division of protestant churches helped the the State’s tax power compliance, the united catholic Church as maintained for long time a more reserved attitude towards it. The influence of these religious teaching on tax laws seems to be more indirect than direct, exactly as shown by comparative studies. In fact, the religious or moral purposes of tax policies are restricted to some old aspects of tax systems. On the other hand, the influence on the structure of tax systems seems to be more significant. If the value rationality - according to Max Weber - of Catholicism tried to hold back the introduction of income taxes, the means-ends rationality of Protestantism helped to adapt the tax systems to economical development.

Zusammenfassung : Die religiösgedanke ist eine Schöpferkraft des Rechts. Die Steuer ist zwar ein Grundbestandteil der Souveränität, aber sie ist ein untergeordnetes Thema der Soziallehre der christlichen Kirchen . Ihre Steuerbegriffe haben theologische und politische Gründe. Die Kirchenenteilung des Protestantismus hat die Steuerkraft der Obrigkeiten gefördert. Die einheitliche katholische Kirche ist lang zurückhaltend geblieben. Der katolische Verzicht auf das Lehnsideal der Steuer entsteht gleichzeitig mit dem Einflussverlust des Christentums. Also ist die einheitliche Lehre der christlichen Kirchen über dem Steuerpflicht eine  Begleiterscheinung einer verminderten Steuermoral. Bezüglich des Einfluss dieser christlichen Steuerlehre  auf gelten Steuerrecht zeigt die vergleichende Untersuchung der europäischen Steuersystemen, dass dieser Einfluss vielmehr indirekt ist. Tatsächlich ist Steuerpolitik als Religiös- oder Moralpolitik ziemlich beschränkt. Sie betrifft geschichtliche Seiten der Steuergesetzgebungen. Der Einfluss über dem Aufbau der Steuersystemen sieht stärker aus. Einerseits hat die katholische Wertrationalität die Annahme der Einkommensteuern gedämpft. Andererseits hat die protestantische Zweckrationalität die Anpassung der Steuersysteme an der Ökonomisch Entwicklung gefördert.

OVERVIEW OF TAXES IN TURKEY: A METAPHORICAL ANALYSIS
Taxes levied on individuals by the state forcefully and based on their financial strength have many effects on economy at macro and micro levels. Taxes are very important fiscal policy tools that have a direct or/and indirect influence on savings and investment decisions, financial markets, labor supply and demand as well as on economic policy objectives when used accordingly. Furthermore, being crucial for economic and social life as well, taxes have a potential impact on the lifestyles of individuals, their dietary habits and even their family planning. Moreover, as taxes have a regulatory function on the environment, they can also affect the quality of life and health.
When a concept, a situation or an object is described not directly but indirectly through another concept, situation or object, it is called as a metaphor. Metaphors are considered important in influencing the attitudes and behaviors of individuals as they provide the transmission of information in regard to cognitive, affective and social experiences and processes. With their monetary effect on taxpayers, taxes weaken the financial status of individuals and transfer their purchasing power to the state. For this reason, the impacts of taxes on the decisions and behaviors of economic agents can be even effective in their perception level towards taxes. Also, these perceptions are determinative in metaphors of individuals in relation to taxes. 
There are many instruments within the framework of the state's economic policy and these instruments needed to be used in harmony so as to achieve specific objectives. This study examines the impacts of taxation and evaluates tax policy tool on the assumption that other conditions are stable.
The first part of the study discusses the concepts on tax, the purposes of tax, the concept of tax perception and the economic effects of taxes, the history of taxation, the concept of tax, the place and importance of tax revenues in economy in Turkey and the concept of metaphor, the different dimensions of metaphors, the functions of metaphors, business, economics, political ideas, metaphors in the field of tax.
The second part of the study includes the research on the tax metaphors of the participants (taxpayers) in a total of 61 districts in the seven geographical regions of Turkey by means of computer-assisted qualitative analysis program (NVivo).
The section of general review provides evaluations on the enhancement of the efficiency of tax policies and of the levels of the taxpayers’ voluntary compliance to tax through metaphors.

Metafor; bir kavram, olgu ya da durumun bir başka kavram, olgu ya da duruma benzetilerek açıklanmasıdır. Metaforlar yoluyla bilişsel, duyuşsal ve sosyal deneyimlere ait oluşmuş bilgilerin aktarımı sağlanmaktadır. Metaforları önemli kılan; deneyimleri, bilinçli ve bilinçaltı öğrenmeleri yansıtmasıdır.Yapılan Türkçe alanyazın taramasında “vergi” kavramına ilişkin metaforları inceleyen bir çalışmaya rastlanmamıştır. Yabancı alanyazın taramasında ise vergi ve metafor konulu çalışmaların politik söylemlerde, seçim kampanyalarında kullanılan metaforik dil ve vergi kavramıyla ilgili oluşturulmaya çalışılan çerçeve anlayışıyla sınırlı olduğu belirlenmiştir. Bu durum, özgün bir çalışma fırsatı olarak görülmüş ve alanyazına katkı sağlanabileceği düşünülmüştür. Bu kitapta, vergi kavramının özelliklerini açıklamaktan çok metaforlar yoluyla katılımcıların “vergi” kavramını nasıl anlamlandırdıklarını ve bu kavrama ilişkin bakış açılarını belirlemek hedeflenmiştir.  Mükelleflerin vergilemeye karşı olumlu algı geliştirmeleri, uzun vadede hem bireylerin kendisine hem ülke ekonomisine olumlu dönüşler sağlayacaktır. Kitapta Türkiye’de bireylerin vergiler konusunda kişisel olarak belirledikleri metaforlar, nitel veri analizi yapılarak incelenmektedir.

Dobrze znana jest w świecie prawa zasada legalizmu. Oczywistym jest, że administracja publiczna ma działać na podstawie i w granicach prawa. Jednakże, czy owo działanie w graniach prawa oznacza jednocześnie odrzucenie roli i znaczenia etyki i moralności? Niniejszy artykuł dotyka tej właśnie kwestii – supremacji prawa nad moralnością. Autor stawia pytanie, czy w wyroku sądu administracyjnego, jest miejsce na podkreślanie, że „rozstrzygnięcia organu nie mogą zostać oparte na niejasnych przesłankach, subiektywnych odczuciach organu czy względach moralności”?

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The principle of legalism is well known in the world of law. It is obvious that public administration acts on the basis of and within the law. However, does this action within the law mean at the same time rejecting the role and importance of ethics and morality? This article touches this very issue - the supremacy of law over morality. The author asks the question whether in the administrative court's sentence there is room for emphasizing that "decisions of the authority cannot be based on unclear premises, subjective feelings of the authority or moral considerations"?

« Religion et impôt. La doctrine catholique de l’obéissance à l’impôt : une éthique du contribuable au service du bien commun », in J.-Y. Naudet (dir.), Ethique et fiscalité, Actes du colloque d’Aix-en-Provence 24-25 juin 2010, PUAM, 2011, pp. 61-84.

S. de Fontaine et F. Bin, « Frontière et fraude fiscale : une relation juridique consubstantielle », in B. Touchelay (dir.), Fraudes, Frontières et Territoires XIIIe-XXIe Siècle, Acte du colloque de Paris, 23-24 nov. 2017, Paris, IGPDE, coll. Animation de la recherche, 2020, pp.337-352.
Consultable sur OpenBook https://books.openedition.org/igpde/11277

Odwołanie niedewolutywne jest konstrukcją prawną budzącą wątpliwości doktryny od lat. Nie mniej jednak tendencją jaką da się zaobserwować jest rozszerzanie funkcjonowania tejże konstrukcji w polskim porządku prawnym. Należy ciągle na nowo podejmować dysputę dotyczącą tego rozwiązania, by w efekcie doprowadzić do ograniczenia jej obecności w polskim prawie. Ważnym jest podejmowanie walki o pełną realizację praw człowieka i obywatela w prawie podatkowym. Prawo nie może bowiem posługiwać się półśrodkami, a już szczególnie prawo podatkowe w tak dużym stopniu kształtujące życie każdego obywatela. Niniejszy artykuł usystematyzuje argumenty zarówno już wypowiedziane przez doktrynę i praktyków jak i przedstawi spojrzenie autora na omawiany problem.

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Non-devolutive appeal is a legal construction that raises doctrine doubts for years. Nevertheless, the tendency that can be observed is extending of functioning of this kind of legal construction in Polish legal system. It is necessary to constantly resume the dispute concerning this construction, to eventually reduce or eliminate its presence in Polish law. Fighting for full implementation of human rights is really essential. The law cannot use half measures, especially tax law, which shapes the lives of citizens to such a large extent. This article will systematize the arguments already presented by the doctrine, and also present authors view on this issue.

Özet: Neo-liberalizm bireyleri olması gerekenden daha fazla yalnızlaştırmış ve bunun sonucunda toplum içinde hukuk kurallarına aykırı hareketler ve neo-liberalizme karşı savunma mekanizmaları artış göstermiştir. Söz konusu savunma mekanizmaları AATUHK uyarınca oda aidatları ve SGK primleri olarak gerçekleşirken, hukuk dışı hareketler ise trafik cezaları ve ecrimisil gelirleri şeklinde meydana gelmiştir. Bu çalışmada; idarenin izni dışında Hazine taşınmazının kullanılması karşılığında alınan bir tazminat olan ecrimisil gelirlerinde neo-liberalizmin meydana getirdiği artış incelenmiş ve bu artışın engellenmesi açısından neo-liberal politikalardan vazgeçilip sosyal refah devleti uygulamalarına yer verilmesi gerektiği ortaya konmuştur.
Anahtar Kelimeler: Neoliberalizm, ecrimisil gelirleri, liberalizm, sosyal refah devleti, AATUHK.
Abstract: Neo-liberalism isolates individuals more than as they are and as a result of this, in society the movements against of legal rules and protection mechanisms against of neo-liberalism show increase. While in accordance with “Law on the Procedure for the Collection of Public Receivables” (AATUHK), the protection mechanisms has realized as chamber fees and social security institution subsidies, the movements out of law has occured as traffic fines and adequate pay incomes. In this study, it is examined the increase in adequate pay –an indemnity in exchange for using premises of Treasury without permission of of governance- caused by neo-liberalism and in terms of preventing this increase, it is put forth that social welfare state policies should be allowed instead of neo-liberal policies. 
Keywords: Neo-liberalism, adequate pay incomes, liberalism, social welfare state, Law on the Procedure for the Collection of Public Receivables.