tax by constitutional

   According to Article 94 of the Constitution:

"1. Obligatory to pay taxes in the amount and manner prescribed by law.

2. The structure of taxes and the introduction rule are determined by law

3. The exemptions are only allowed by law.

4. Establishment of the new overall state taxes, except excise tax, or the total state taxes according to the type of upper rate limit can be increased only through a referendum, in addition to the organic law, only the government has the right to initiate a referendum.

5. The national introduction of a new tax or increase the marginal rate of tax will not be considered a change in the tax or the alternative of replacing them and at the same time does not increase the tax burden. The national introduction of a new tax or a marginal tax rate increase will not be as kind to the marginal rate within the tax rate change.

6. In this case, as we see one of the key principle of universality is established by constitution. The above principles of taxation is limited to the constitutional principles of the national law.


In practice the principle of universality of taxation is the most common constitutional principle. But I must say that there are exceptions. North Korea, for example Article 25 of the Constitution states that the state completely abolishes the tax system, which is the ancient heritage of the old community. [21] At the present stage of the tax obligation to pay almost all of the country's constitution is fixed, and the tax liability is determined by the military and other important constitutional obligations in a single place. taxpayer's obligation to the highest level is indicated by the fact that the payment of taxes universality and bound predominantly set in the Constitution of the chapters, which determines human and civil legal status - for example, the Japanese Constitution, Chapter 3 "rights and duties".