L’IMPÔT SOCIAL, UN INSTRUMENT DE JUSTICE FISCALE AU SERVICE DE LA JUSTICE SOCIALE
SOCIAL TAX, AN INSTRUMENT OF FISCAL JUSTICE AT THE SERVICE OF SOCIAL JUSTICE

Summary/Abstract: The author relates the interconnection of two notions that appear antagonistic at first glance, namely tax justice and social justice, through that of the social tax. By carrying out a study of the democratic constitutional framework of the social tax and by exploring the different meanings of the notion of justice, the author shows how it can be a vector of equity and better redistribution, placed under the close supervision of the Constitutional Council.

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