Abstract
In the modern world, there is a clear phenomenon of legal science impoverishment due to disconnection from ethics, even though it should keep present and intact in the law formulation, interpretation, and enforcement. Drawing on the three dimensions (philosophical, political, and legal-scientific) that come into play when examining a crime, should the crime of tax evasion aim to protect Public Funds or the fundamental and solidaristic duty to pay taxes? How should the payment of taxes be configured within the realm of criminal law? This article aims to analyze, albeit superficially, the criteria for interpreting and applying the ethical foundations of Western taxation, given that life in a democratic society requires citizens to fully exercise fiscal solidarity. This is because of their fundamental duty to contribute, according to their economic capacity, to the achievement of the common good. Thus, those who deliberately fail to do so are engaging in behavior deserving criminal reproach.
Published Version
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