Taxes and fiscal redistribution allow the sovereign to legitimize itself and exert its control over the people.
Rosembuj 23 [Tulio Rosembuj currently worked at the Department of Public Economy, Political Economy and Spanish Economy, University of Barcelona. Now he is retired.He is Invited Professor at the Luiss UNiversity Rome, and teach s European Tax Law.Tulio does research in Public Law. Their current project is 'taxation and artificial intelligence'. Tulio Rosembuj, 6-29-2022, “Tax, Coercion, and the Moral Impact of the Law.” https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4149658]
Legality requires legitimacy: its conformity to constitutional values and principles. The sovereignty of the law is replaced - it is dethroned - by the fundamentality of the Constitution. ( Zagrebelsky) . Legitimacy is the arch that supports public, political, and judicial authority, which means doing what is due as a result of justice. When this happens, the direct application of the finalist constitutional principles shared by the citizenry prevails, and they respond by doing what they are asked to do.(N.Lipari) Representative democracy becomes constitutional. The majority's recognition prevails in the institutional set, specifying its teleological limits of exercise. It is the positivization of moral principles, human rights, the distribution and practice of public powers, and the subordinate action of the law, the Administration, and the jurisdiction to its application content. (G. Zaccaria, Baldassare Pastore, F.Viola) The key is reciprocity between authority, in any manifestations, and democracy cloistered in constitutional assets. The legitimacy of the law is the result of the coincidence of its democratic expression and the relevant legal principles and constitutional assets that precede, come before, the authority. Authority is not enough to legitimize itself, nor does it guarantee the submission of its recipients. The purpose of legal discipline is not the mere duty of obedience under coercion but the collective acceptance of its formulation. Legitimate authority does not exist unless citizens participate democratically in its institution and control its exercise. (M.Vogliotti) The constitutionalization of the person is an epochal change in the liberal autocracy since it combines individual dignity with the collective, shared public good and the recovery of the State as a subject devoted to another disinterested interest broader than the occasional interest of the minorities that occupy it. The production of constitutional legal goods is public goods aimed at protecting the person from the arbitrariness of third parties. Human security goes beyond absolute individual property and concerns the use and enjoyment of shared and collective goods. There is a close connection between fundamental rights and access to the dignity of survival without threats. The authority must bend to a reality more extensive than the one offered by the monarchical or monoclassist State. The constitutional principles of the public monopolies of the State, in particular of the fiscal monopoly, acquire a different dimension from the one that characterized them, according to N. Elias. The sovereign author is subject to the sovereignty of the supreme principles and values and the results of justice. And the foundation lies in the total, complete democracy of the multi-class State.(S.Rodotà)