Sola pecunia in taxation: A one-offcontribution to increasingtaxrevenuesandreducingthetaxburden.

Abstract

With this work, we intend to contribute to the teaching of tax law with the idea that the tax system should aim only at collecting revenue. This means that in the tax system only money is worth - or should be worth - money. A contribution that we want to be seen only as a standard that, of course, will be hostage to a will to follow and, for this very reason, we believe that in a very short future tax systems, as well as the rules that govern them, will tend towards this direction. 

Therefore, it will be clear at the end of these pages that 1) the way wealth is obtained does not matter for taxation, 2) we disapprove the policy of granting tax benefits, either because it distorts the normal course of taxation or because it violates the principles of taxation (equality, justice and contributive capacity).

It will also be clear that the only penalty that makes sense in tax law is a fine, leaving imprisonment out of the tax phenomenon.

We defend things in this sense because, as we shall see, public goods are not free, as has been taught