Changing Taxation, Changing Society?

Taxation is a key element in structuring the state and affirming its legitimacy to levy taxes. As early as 1755, Jean-Jacques Rousseau stressed the importance of finding resources to finance the state and public expenditures when establishing a republic. This requirement is enshrined in article 13 of the Declaration of the Rights of Man and the Citizen, a fundamental text that now forms part of the preamble to our Constitution. However, article 13 specifies that this public contribution, necessary as it may be, must be freely given. The acceptance of taxation by citizens remains a central issue in our democracy. In 2025, the relationship of the French with their taxes cannot be considered as appeased, as shown by the multiplication of anti-tax movements during the last decade (Red Hats, Pigeons, Yellow Vests). How to rethink taxation so that it is fairer, more efficient and better accepted by citizens? What role can taxation play in supporting societal and environmental transitions (punitive or incentive taxation)? In an uncertain and threatening world, how to reconcile fiscal sovereignty and economic attractiveness?