Tax is embedded with moral value, and serves to justify inclusion and exclusion.
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]
Constitutional legal assets transform the very nature of the fiscal monopoly. It is not only about the good collection of the necessary resources for the Public Treasury. It is essential to identify the figures that convey them, the taxpayers to whom it is applied, and the duties that oblige them in case of noncompliance. All the tax is embedded with moral principles under justice. There is no direct and immediate relationship of economic equivalence between public spending and the specific and singular duty to contribute. But, the tax (tribute) is not exhausted in the authority of the general powers to its application.