A few comments on the controversy over the redistributive function of taxes

Abstract

In this paper, the analysis focuses on some legal issues concerning the redistributive function of taxes. The first part of the paper presents constitutional grounds for establishing legal-tax provisions, which enable the realization of the redistributive function. The subsequent sections discuss the controversy over legitimacy and effectiveness of redistribution through tax institutions, as well as some problems associated with the social reception of such redistribution.

Keywords

• tax functions, tax redistribution