On Francisco Saffie’s “The Rationality of Taxes. A Task of Reconciliation”

Abstract

This text is a reaction to the argumentation proposed by Francisco Saffie whereby “reciprocal recognition” gives rise to the solidary and ethical behavior of men in the fulfillment of their tax obligations. This is because, for the author, there is a strong relationship between taxation and the right to private property, which would lead to the construction of the tax law on principles. The commentary to the text speaks, first of all, about the concepts of “ethics” and “morality” and tries to understand how “reciprocal recognition” encourages these qualities in men. It also delves into the difficulty of understanding what are the “legal principles” to analyze the construction of tax law on them.