ABOUT TAX NEUTRALITY AND NON-DISCRIMINATION

Abstract

Taxpayers are required to pay taxes to the state budget by virtue of their position subject to the state, the latter in its capacity as sovereign person of public law. This quality gives them the right to impose against taxpayers by administrative means known, or sometimes with justice, respecting a certain extent the principles and traditions specific to tax. Principles of neutrality and non-discrimination are relevant in terms of describing the relations between public authorities and taxpayers. Although taxpayers are divided into official and legal persons, in fact individuals are those who support the ultimate tax burden.

Keywords

• taxes, neutrality, non-discriminaton