Tax Law and Art

Abstract

This collaboration aims to demonstrate the relationship and affinity between tax law and art; and how the understanding of this union highlights an array of topics that are the subject of study of this legal discipline. We review how the two disciplines complement each other, as they both deepen the knowledge of individuals as human beings and their societal value. In the case of tax regulation and assessment, these are obligations that the State sets for citizens to comply to. In this essay, we cite a set of artistic works that use and analyze concepts and legal-tax institutions of interest, in particular, the payment and evasion of taxes.