13. The Relation Between Sovereignty and Taxation Power Within the European System: The Anti-Sovereign

In the modern State the connection between sovereignty and taxation is one of the crucial points of the constellation of values defined at the constitutional level. The sovereignty, which is expressed in constitutional and pluralist democracies using the regulatory powers related to the primary interests and needs of community life according to a logic of balancing and weighting of the conflicts of interest, involves the management of the necessary financial resources as an essential tool for the realization of the general aims. The taxation, which is the key stage of the formation of public financial resources, is presented as well as a basic element of the institutional organization of the social community, as an indispensable condition for achieving the basic collective purposes, including the protection and the development of primary individual rights. In this perspective, taxation can be represented as a kind of transcendental condition of common life, not only aimed at the achievement of the overarching goals of freedom, security and development defined in the constitutional table, but also directly instrumental to the self-realization of the personality of each individual in the social community.