La justicia fiscal en el marco de la teoría de la justicia como equidad de John Rawls. La tributación ¿carga, obligación o donación?

Abstract

This article addresses some useful coordinates for the analysis of the relationship between philosophy and taxation. My argument aims to show the relevance of a philosophy of taxation and thus draw attention to civic education required to shape a democratic public reason, truthful, critical and attentive. I emphasize the character of “donation” that is the rule of law within a democratic   constitutional regime, which depends on tax payments for the purposes proposed, and particularly those of a social distributive justice. I distinguish   between charity and justice and political obligation to maintain that by implementing an effective "rule of law" citizens “donate” ourselves mechanisms and procedures for advancing a system of justice as fairness. This grant does not pertain to the field of natural duties, charity or sacrifice of supererogatory acts, but is expressed in institutional programs whose implementation and maintenance required from us pay taxes, but always based on personal commitment. Thus, close to John Rawls I emphasize the value of freedom.