DIGNITY AS A TAXPAYER RIGHT

Abstract

The paper deals with human dignity as one of the basic human rights provided in the European
Convention on Human Rights and incorporated in the constitutions of the modern states, but from
the tax law aspect. Dignity implies the right to respect an ethical relationship from birth. It is not
only a civil right, but also an economic and a social one. Therefore, we shall analyze the taxation
of the economic power indicated as a “subsistence existence”. We point out some dilemmas about
the allowances for the minimum subsistence in the Serbian tax system in order to protect the
taxpayer’s dignity. In our opinion, in the field of taxation dignity can be examined from two
different sides. On the one hand, a state must not consider a taxpayer as a “pure instrument” for
providing the public revenues to the budget. The state shall recognize human dignity as a core
value of each individual and ensure everyone’s freedom to develop his/her own personality.
Democratic state has to create the social conditions which make that possible. On the other hand,
the taxpayers should contribute to the efficient functioning of the state by paying taxes regularly.
They have to obey the tax rules and not to avoid taxes through undertaking illegal or illegitimate
actions. In such a way, they themselves protect their dignity. Tax conscience and tax morality are
effective “guardians” of dignitas, which give the taxpayer the right to claim that the state respects
as well as protects his or her dignity by applying appropriate tax policy measures.