Teoretizarea drepturilor contribuabililor în secolul XXI
Theorising Taxpayers’ Rights in the 21st Century

Summary/Abstract: This article theorises taxpayers’ rights by situating them within broader questions of legality, knowledge, power and legal subjectivity. Rather than treating taxpayers’ rights as a purely technical field of positive tax law, it asks how such rights emerge from historically contingent ideas about legality, democracy, fundamental rights and the limits of state authority. After reconstructing the legal and political foundations of taxpayers’ rights, the article turns to epistemology to examine tax administration as a practice structured by asymmetries of communication and information. It then considers how digitalisation, real-time reporting and AI may both reduce and intensify these asymmetries. Finally, the article adopts an ontological perspective on the taxpayer as a rights-bearing legal subject, arguing that tax-specific rights presuppose more general rights attached to human dignity, citizenship and democratic participation. It concludes by identifying future research directions for taxpayers’ rights scholarship.

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