Individuazione di un nucleo di principi tributari comuni per la tutela dei diritti dei contribuenti nell’area mediterranea

The work intends to identify a nucleus of common principles of the individual tax systems of the Mediterranean Basin States that can guarantee both the protection of the Euro-Mediterranean taxpayer and the tax revenues of the individual countries. The identification of this nucleus of common fundamental principles focuses on the analysis of the Constitutions of Algeria, Morocco and Tunisia, in comparison with the tax principles contained in the European Constitutions and in particular in the Italian one. Each tax system, although with the respective differences in constitutional principles and specific internal tax rules, is oriented towards ensuring consistency, reasonableness, fair redistribution of resources, equality in tax levy and social justice. In other words, these fundamental principles common to the States of the Mediterranean area can guarantee the stability, certainty of the tax system, the protection of Euro-Mediterranean and/or global taxpayers and, at the same time, represent the limits to the exercise of the power to impose taxes to the state.