LE MOT MAGIQUE DE LA JUSTICE FISCALE : L’ÉQUITÉ
THE MAGIC WORD OF TAX JUSTICE: FAIRNESS

Summary/Abstract: Starting from the ambivalence between the obligation to contribute to public expenditure and the contribution to the level of citizens’ income, the author analyzes the shift from the notion of equality, rigidly applied through the prism of the principle of proportionality, to that of equity. This notion, which still contains imprecisions, has the merit of being clarified by the author who explains the issues and challenges with regard to the efficiency and intelligibility of the tax system.

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