Taxation, a democratic issue

Taxation is the expression of a political will, of a social contract, of an idea that a group of individuals has of its destiny, and of the means it gives itself to achieve it. Essentially developed at the level of nations until now, the introduction of a global corporate tax in 2021 marks an important step, an applied symbol of a common international feeling.
However, the reality of taxes remains the harsh underside of the coin. Often perceived as at least a necessary evil, it sometimes becomes an “unfair”, against the redistributive policy it is supposed to express, it increases inequalities. Inequalities at the national level, between those who have assets and those whose income comes essentially from work, for example. But also at the international level with global groups that still seem to escape their tax obligations.
Let us not hide the importance of taxation for democracy, and the danger of misperception or misapplication. Is taxation today a “triumph of injustice”? How can taxation be made more progressive? Should inheritances be better taxed? How can we fight against tax havens? Is the global corporate tax too low to be effective?