|"Back to the 20th century!" - that was the request at the end of the contribution which shows the development of fundamental principles in taxation in a highlighting expedition through modern tax history. Its goal is to classify suggestions of current fiscal policy debates in their historical context. This article also wants to impart knowledge of how close the conception of justice and state in the particular fiscal policies is connected in historical examination. This shows that today's world of fiscal policy refers back to the past. Tax models are being praised that have their historical roots in eras of absolutism and class societies, framed either by liberalism or by natural law.
zip-file approx. 438 kB
pdf-file approx. 482 kB