Primacy of the citizen and taxpayer

Primacy of the citizen and taxpayer

Primacy of the citizen and taxpayer in tax policy is where tax assessment is based on the relative cost of government service that is provided the person, or legal entity, being taxed, including the proportional share of general expense and social welfare costs. The actual assessment "cost" is the implied level of government service. The concept of primacy of the citizen and taxpayer is drawn from the philosophy of natural rights.

See also

*Implied level of government service
*Primacy of the state
*Real property use tax
*Taxation in the United States

References

*Citation |last= Gillis |first= Timothy J. |title= Taxation and National Destiny: A Tax Systems Analysis and Proposal |publisher= (San Diego: Maximus Profectus) |year= 1999 |isbn= 0-9667434-1-5 | , p.135.


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