Controversies regarding evolution of Tax Systems

Abstract

Originally designed purely to meet the state's financial targets, which were subsequently added as a result of the evolution of human society, a series of economic and social objectives, the tax system is the result of thought, decision and action of the human factor, “expression of the political will of a organized human community, set in a particular territory and having sufficient autonomy to be able, through the bodies they represent, to equip itself with a whole series of legal rules and, in particular tax” .

Keywords

• tax System
• tax law
• fiscal policy
• tax equity