Mokesčiai demokratinėje valstybėje

LTŠiame straipsnyje siekiama atskleisti mokesčių vaidmens ypatumą demokratinėje valstybėje, parodyti, kad mokesčių pareiga demokratinėje valstybėje gali būti suprantama kaip sukurianti atitinkamas teises. Tai atliekama atskleidžiant mokesčių socialinę paskirtį demokratinėje visuomenėje, pareigos mokėti mokesčius kilmę ir vykdant ją susikuriamas teises. [Iš leidinio]Reikšminiai žodžiai: Mokesčiai; Demokratinė valstybė; Taxes; Democratic state.

ENThis research is aimed to reveal the peculiarities of the democratic taxes role. Revelation is achieved by analyzing relations between individuals’ interest in setting up a state for guarantying their freedom; taxes as resource provider for such organization; legal obligation to pay taxes and public goods as meeting individuals’ interests, all this grouping in the logical chain: individual->state->taxes->individual. A human being is a social being. The state, as an organization is set up by citizens to purport general welfare, which is the only purpose and the source of state powers. To provide state with resources, there is created social phenomena, called taxes. Taxes are very old social institution. It is often said, that taxes are old as the state is, but this is just another confirmation that these social institutions, which through the history were called “taxes” hardly could have the same meaning and the same functions as taxes have in democracy. In non democratic societies, such as ancient and feudal, the notion of taxes had negative meaning, wasn’t attributable with free will and free man. Liberal movements and reforms in late XVIII and early XIX century lead to establishment of liberal democratic states in Europe and Northern America. The creation of open society opened people for abilities and responsibilities, one of which was material supporting of their state. The paradigm of participatory democracy enables to refer liberal democratic state as “tax state”, which means that democratic state is fully financed by its citizens. Taxes intermediate between private activity and public activity and are possible in the political system, which consist of both mentioned forms of activities, for example, in political society which doesn’t support private ownership (individuals free expression), taxation is impossible.To pay taxes means actively support political institution of society, thus taxes can be referred as obligation of citizen (citoyen), which takes it’s roots in moral obligation participate in common activities. In democratic state such obligation of citizen becomes legal obligation to pay taxes. Legal obligation to pay taxes demands applying of legal principles on distribution of obligation of paying taxes among citizens. In democracy taxation couldn’t be perceived as just another instrument of implementing governments policy, but should go in line with legal frames first. Obligation to pay taxes is justified by citizens’ interest to set up organization for guarantying their rights. In democracy taxes are attributable to freedom. Despite of “external” supporting of the state (as resources provider), taxes in social state are used as instrument for promoting general welfare and could be deemed as public good itself – governments use them for economic stabilization and redistribution. All the public goods provided by the state are in the welfare of its citizens, and as far as it reaches citizens we can close the chain of rights and obligations. Its worth to mention that it is impossible to dissociate certain peace of public goods provided by the state for individual person as it is impossible to cut a peace of civilization for a separate person. [From the publication]