ABSTRACT

Similar to military conscientious objection, the common factor among other possible manifestations of a conscientious belief is that the state is requiring action from the objector that would entail violation of a particular conscientious belief. Comparing a tax objection to a military conscientious objection claim can clarify how the objection manifests from a conscientious belief. The Church Tax is a method of taxation that requires all individuals to pay a certain amount to support the state church. Many minority religions or beliefs object to the notion of participating in any form of public support. Assertions of military tax objection have been raised in a number of international and domestic judicial tribunals and generally are denied. There is an attempt to distinguish military tax objection from other forms of tax objection as a means of avoiding the 'slippery slope' argument.