THE EXERCISE OF CITIZENSHIP AND THE CONSTRUCTION OF FAIR TAX LAWS: THE REALIZATION OF TAX JUSTICE

Abstract

This article aims to demonstrate that popular participation in the drafting of laws is fundamental for the achievement of tax justice. In this context, in view of the need for legislation that meets the dictates of tax justice and the possibility for citizens to participate in the elaboration of tax legislation, the problem arises: how does popular participation enable the construction of fair tax legislation that achieves tax justice? The research developed was qualitative of the bibliographic documentary type, the method of approach chosen was the deductive and as a method of procedure the monographic, comparative and functionalist method was adopted. The conclusion reached was that for the achievement of tax justice it is necessary to have social participation, considering that with the participation of citizens in the elaboration of tax laws, they can demand their elaboration in line with the dictates of Tax Justice.