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Münchhausen and taxation: getting out of the trilemma

PreviousMünchhausen and taxation: entering the trilemmaNextFirst exit

Last updated 1 year ago

Almost certainly in any treatise on tax law of any (human) legal system you will find such a narrative:

There are facts of the world that give rise to a duty to pay tax. An event of that kind is called a : taxation is imposed by reason of the occurrence of the event. Every time the taxable event occurs, you must pay a tax to the Public Administration —it does not matter hic et nunc how much or the other circumstances or conditions: it only matters that you have to pay, the duty to pay. You have to pay according to your economic capacity, the more you have, the more you pay —something that is never fulfilled and which generates outrageous injustices that I will not go into here. And you must pay in order to help cover all the goods and services that the Public Administration is going to give you as a subject belonging to the social group being administered, something that no other legal-economic operator can give you, or cannot give you as efficiently as the Public Administration can give it to you —that is what They say.

That could be a good explanation, even suitable for an introductory exam on Tax Law in a mediocre university degree —as most of them are. At this point you can do two things: (like a beast) accept it as good enough or (like a human) look for a better explanation —think.

"taxable event"