Abstract

ZUNIGA, Eddy De la Guerra. Democracy, self-imposition and tax. Iuris Dictio [online]. 2020, n.26, pp.137-158. ISSN 2528-7834.  https://doi.org/10.18272/iu.v26i26.1844.

Self-imposition is both a principle and a right that guarantees that citizens only should pay taxes when their will is registered through complete legislative debates that express approval citizen through legitimate and constitutional laws. Which means, representative democracy and other types. Failure of this legislative procedure violates the right of taxpayers to democratically participate in decision-making about taxes. In the event of violation, fiscal resistance can become a healthy exercise of democracy that set limits on public powers.

Keywords : Self-imposition; Democracy; Fiscal Resistance; Taxpayer Rights.

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