EIRP Proceedings, Vol 12 (2017)

Abstract

Economists and sociologists, jurists and historians recognize taxation as an important element of the life of individuals and society and believe that this tool materialize the relationship between individuals and the state. Starting from the definition of tax (the socio-economic relationship carried out between individuals and the state, that is final and compulsory), some authors consider taxation either as a cause of the society change or as a symptom of changing in society. Schumpeter used the term fiscal sociology in order to show those multiple perspectives on taxation and during the last period we discuss about the "new fiscal sociology," which emphasizes the causal and theoretical importance of taxation. Taxation surprise the level of the relationship that individuals have with the state; all individuals know they have to pay taxes, but anybody else does not know how concretely contributed to one or another public goods, as there isn’t a direct relationship between the level of income transfer to the government and the quantity of public goods the individual benefit. Even if individuals are aware of their obligations to the state, there were many conflicting moments in history, known as tax revolts, which involved various changes in the tax rules