Fiscal Governance: The Status of the Taxpayer Faced with the Taxing Power

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Abstract

Each state tends to finance its economic and social policy through taxation. The opening of the national market following the liberalization of markets to private individuals and foreign investors has logically led to an overhaul of tax law, even going so far as to modify the structure of the category of taxpayers. While oil taxation represents the majority resource of money, it is not sustainable, hence the importance of so-called ordinary taxation, which applies to economic activities or not, such as wages, real estate, savings, etc.

Globalization, tax law reform, innovative texts, modernization of the system and governance are so many factors and elements that complement and collide at the same time creating a questionable situation for the taxpayer and calling for reflection.