The Purpose of the Tax System that Gives Meaning and Legitimacy to Taxes

The purpose of this article is to analyze the ultimate tax system that gives meaning and legitimacy taxation. citizen thus becomes an integral part State, has ability elect its representatives through suffrage. law a guarantee equality justice provides legal security, facilitating peace coexistence. This manifested constitutional (Alvarado Plana, 2016: 193–195), where Constitution (Escudero, 2012: 857–858) legislative framework supreme norm entire orders coexistence citizens ensures proper functioning State. defined as revenue collection tool cover needs but there certainly more than that: achieve goal equality, justice, freedom, well-being society, also sustainability system, progress social peace. It essential attract investment, create wealth development within European Union (Sampedro, 2010: 300–309). Methodology. analysis includes basic values principles assumed by Spanish culture, evolution towards modern society in which rights duties enshrined justifies legitimizes therefore taxes critical vision approach our model contribute defray public spending. All these based on established Constitution, enshrines and, them, supports conception State itself. future guarantees system. result research. shows spending Therefore, contribution control spending, we find healthy accounts (deficit reduction, less debt, strict spending), so greater sovereignty economic decision-making capacity. allows country meet objectives for any advanced such peace, freedom citizens.