Abstract:

More and more often in the recent evolution of the liberal system in shaping its vision and at the same time its mission there are proposals for modification in the direction of a caste tax. The article is an attempt to outline the idea of a caste-based tax. The mission of the caste tax idea is to shift taxes from labour and capital to land taxation. It is based on the right of everyone to the fruits of his labour on the one hand, and the equal right of everyone to land on the other. The mission of the idea includes not only the basic rights of every human being, and serves the supreme values (such as freedom and the equal right to life), but also the economic aspect of farming. The economic aspect can be expressed in the thesis that, if society is to benefit from economic evolution and growth, a dynamic economy must involve the continuous transfer of factors of production (including, above all, land and its resources) in the most efficient way possible, under the threat of economic crises.