Taxation is biopolitical exertion that disproportionately harms the less affluent.

As an ordinary criterion of governmentality, the exception ratifies the dichotomy exclusion/inclusion and inclusion/exclusion. In the tax system, the exclusion of the People means the inclusion of the people, and conversely, the inclusion of the People means the exclusion of the people. In the first case, the tax resources come mainly from direct and indirect taxation on the people and the exclusion of the people from the tax, repercussion, avoidance, and evasion. In the second case, the advantages include the People in the form of tax advantages, exemptions, bonuses, amortizations, expenses, and losses and, excluding those deprived of the same or similar benefits. In public spending, the budget orders the expenses based on the interests of the People and the postponement of the interests of the people. The tax system is progressive not only or solely due to the preference for progressive taxes but rather when its results derive from the financing of public goods aimed at satisfying the social and economic needs of the majority. The public expenditure-revenue connection is the one that best clarifies the progressivity of the tax system. The domination and submission of the people is a constant of liberal and neoliberal governmentality that becomes evident in situations of emergency, necessity, and urgency because consensus is essential for social cohesion and continuity. The border is riddled with illegal gaps: arbitrary practices, emergency ordinances, absence of minimum guarantees, the delegation of functions without legal ties, opacity, and irresponsibility in the face of errors. Its limits are not taken into consideration because what prevails is the written form, the text, the lexicon of the legislative rule, and the weakening of the principles and values of the constitutionalization of the person. Law formalism embodies the truth of the anti-politics of force without discussion. And this is valid both for the punitive power and the power of taxation and the allocation of budgetary expenses. An empty law, meaningless that has lost its content. The norm disapplies to the exception. The consequence is illegal legality, as a source of unfair arbitrariness, and legal illegality, as a source of exceptionality, necessity, or urgency. Illegal legality aims at those it seeks to protect, such as homicide, avoidance, or evasion. The interest is in taxes, like crimes and criminal law penalties. The taxes distributes the burden from the "census aristocracy of power" ( MS Giannini ) to the community as a whole. Those who pay are people with low incomes, and those who do not pay taxes because they cannot bear the repercussion of fiscal impoverishment. The less affluent are like criminals and are under eternal suspicion or are invisible.