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L'impôt et la contrainte ou la dialectique de l'autonomie et de la responsabilité


  • Monnier, Jean-Marie

    () (Université Paris 1 Panthéon-Sorbonne)


The aim of this article consists in positioning the problem of taxation responsibility within the process of democratic and ethic legitimation of taxation. To this end, history serves as a contributor, but also research conducrted within the framework of procedural justice. Starting with an interrogation concerning the relations between public constraint and the autonomy of individuals, the different aspects of taxation responsibility are analysed thereafter.

Suggested Citation

  • Monnier, Jean-Marie, 2006. "L'impôt et la contrainte ou la dialectique de l'autonomie et de la responsabilité," European Journal of Economic and Social Systems, Lavoisier, vol. 19(1), pages 99-110.
  • Handle: RePEc:ris:ejessy:0107

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    More about this item


    Taxation Resonsibility; Legitimation; Procedural Justice; Public Constraint; Individual Autonomy;

    JEL classification:

    • B50 - Schools of Economic Thought and Methodology - - Current Heterodox Approaches - - - General
    • D73 - Microeconomics - - Analysis of Collective Decision-Making - - - Bureaucracy; Administrative Processes in Public Organizations; Corruption
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
    • H11 - Public Economics - - Structure and Scope of Government - - - Structure and Scope of Government
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General


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