Abstract

In the essay, the author, starting from the analysis of the constitutional and tax doctrine that has dealt with the tax duty and Article 53 of the Constitution, relates general taxation to the guarantee of social rights and, in particular, dwells on the possibility of conceiving an equality in taxes and through taxes that is not limited to the mere collation of resources, but goes so far as to offer the value of social performance to tax legislation itself. For the author, the tax is a mediated and immediate instrument for reducing social inequality. In conclusion, the author addresses the issue of irpef reform towards a flat tax and questions the consequences of a tax system without any progressive tax.