Parafiscal Contributions as Antagonists of Liberal Philosophy

Abstract

In a limited State like the one proposed by the liberal philosophy, the State’s power should be restricted. Therefore, taxation, being a manifestation of such power, should be minimal and only necessary to achieve limited purposes. However, since the beginning, parafiscal contributions were designed to not be under budget controls and to increase collection, to finance the purposes of a social state, favoring the State’s discretion and encouraging the state interventionism in the private life of the particulars, becoming antagonistic to the postulates of liberal philosophy.