THE DISTRIBUTIVE JUSTICE CONCEPTION FOR ARISTOTLE AND ITS APPLICATION IN TAX ACTIVITY OF RULE OF LAW STATES

Abstract

This article seeks to discuss the concept of distributive justice for the greek philosopher Aristotle and present its relevance as an possible foundation of taxation in Rule of Law, aiming the social and economic development of a society. In this regard, texts and papers by renowned authors in the field of Tax Law were used, and the work Nicomachean Ethics of the aforementioned philosopher was analyzed, in combination with articles of this subject. The approach begins with a brief history of taxation in general, passing through important historical moments. Then, the principles and purposes of the tax activity of Rule of Law States and its importance as a way to achieve the social justice are highlighted. Consequently, it demonstrates how taxation based on the idea of distributive justice can help the State to reduce social inequalities, essential to enable full democratic participation.