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Erschienen in:
2017 | OriginalPaper | Buchkapitel
1. The Tax Power in the Tradition of the European Legal Systems
verfasst von : Pietro Boria
Erschienen in: Taxation in European Union
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Abstract
Taxation—or more precisely the regulation of tax relations—is a distinctive feature of the institutional systems, since it is essential for the effective implementation of functions related to sovereignty. In fact only the actual availability of material resources—and specifically the financial resources—may help to achieve the purposes of government that the holder of sovereign power is required to seek. It seems so unquestionable in the general perception that the power of taxation is one of the closest features of the sovereignty, in order to make a decisive contribution to its own characterization under an ideological profile.