ABSTRACT
From the perspective of fiscal sociology, the tax system and the modalities of public spending are two fundamental dimensions of modern states. Three major areas of this multidisciplinary approach are addressed in this chapter. First, we look at the link between the legitimacy of the state and its capacity to collect money in the name of the general interest. Second, we discuss the relationship between the taxpayer and the state, tax revolts and consent to taxation. The third area is that of the consequences of taxation on social groups and inequalities.
