Le principe de consentement à l’impôt, approche comparative et évolution doctrinaire
The principle of the taxation’s legality, comparative approach and doctrinal evolution

Summary/Abstract: The principle of legality of taxation is a structured principle for the State’s existence and for ensuring the governmental harmony. It appears at a superior level, after the monarchical absolutisme and the default obscurantism, and represents the obvious result of the social movements.The citi-zen consents to pay taxes and to be requested to pay them at the moment when he elects his repre-sentatives in Parliament. The principle is universal, present in all modern democracies and consti-tutes source of tax’s legitimacy. Although the principle of the legality of taxation is accepted and integrated, it remains a source of debate and doctrinal controverse. Beyond the simple mandate that the citizen gives to his representative in this matter, this principle provokes an important de-bate regarding the administration. We notice a terminological mutation, from taxpayer citizen to client/user citizen, mutation that suggests an administration transformation where the citizen awaits to obtain a concrete benefit as a result of his pecuniary contribution.

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