Etiologia della tassazione
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L'eziologia dell'imposizione fiscale pu� essere meglio compresa a partire dallo studio fondamentale sul fenomeno della formazione delle societ� e su come questo si sia conformato nei caratteri identificativi di uno Stato, fino al raggiungimento del suo status di Entit� Costituzionale. Movimenti che sono il risultato di uno scontro di forze che si esprimono in manifestazioni di interessi nella genesi del potere tra soggetti sociali. La scelta di basare questo libro sulla formazione dello Stato e sui suoi predicati costituisce un pilastro per la composizione della comprensione dell'origine del potere di tassare. Di conseguenza, � importante per la conoscenza dei limiti di questo potere e della sua applicabilit�, derivante dai progressi nei diritti sociali consolidati soprattutto a livello costituzionale sotto la tutela delle sue attuali qualit� di Stato Democratico di Diritto. Infine, lo scopo dello studio converge verso l'analisi dei principi limitativi essenziali del potere tributario, la cui applicazione della disciplina giuridica ha, nella pratica, controverso la dottrina e la giurisprudenza e causato disagio in tutta la collettivit� contribuente.
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