Informations and abstract
Keywords: Human Dignity; Taxpayer; Comparative Law; Tax System; Democracies.
A «careful analysis of the social dynamic as the common citizen experiences in his/her daily life» (Grossi, 2017) is today, more than ever, the main task of the "whole jurist": the one who «wants to have a thorough outlook on reality» (La Pira, 1947). Assuming that perspective is complex, but it is today undelayable for an effective understanding of the events connected with the evolution of the institutional system of today's democracies. Specifically, for the resolution of conflicts between the citizen-taxpayer and tax agencies. Experiences from foreign countries show that it is fundamental to consider the ethic value of constitutional issues: in this context, the comparative methodology turns out to be the key factor to promote the repositioning of individual human dignity as the criteria of definition of a 'new' tax system. Some evidence is in the various meanings of human dignity used in practice, in judges' decisions and in the legislation of the Anglo-American and the Mexican legal systems: concepts of fairness, confidence, integrity, humanity, needs and preferences, in addition to substantive value.