Justice and Taxation - Is There any Form of Just Taxation? If so, What is it Like and how can it be Justified?

Abstract

This article intends to assess the various characteristics of just taxation in its moral, lawful and rational sense. It aims to correlate these characteristics in the context of political aspects, such as fiscal resistance and fiscal competitiveness in unrestrained economies as well as governmental efficiency. This essay concludes in assessing the structures and strategies of fiscal policy making employed by governments which remain largely arbitrary and which reinforce and affirm the views of renowned libertarian scholars, who see taxation in its unjust form as a method for government to perpetually sustain itself.

Keywords: Taxation, Just, Justice, Fairness, Fair, Fiscal Competitiveness

JEL Classification: E62, H21