Application of extralegal arguments in the tax law (legal moralism vers. legalism in tax law)

Abstract

Combating tax evasion brings higher use of extralegal arguments (morality, economy). But there is a plurality of morality and plurality of (political) economy.

In the game's democratic legitimacy and the risk of legal uncertainty. Greater legal uncertainty may mean less willingness of entrepreneurs to innovate and invest.

Legal certainty is moreover definitional value of each law.

Keywords

• Tax Fraud
• Tax Avoidance
• Tax Evasion
• Tax and Morality
• Legal Uncertainty