The Genesis of Taxation and Tax Relations: Rethinking the Modern Concept of Tax Residency through an Anthroposociocultural Approach

Abstract

The article examines the genesis of tax and tax relations through the lens of theoretical and legal analysis with a view to rethinking the modern concept of tax residence. It critically analyses the state-centred approach to taxation, within which tax is understood primarily as a compulsory, unilaterally imposed obligation of the taxpayer enforced by state coercion. It is shown that, although this approach reflects the public-law nature of taxation, it does not fully explain the social legitimacy of tax, the limits of the state’s fiscal claims, or the grounds for the voluntary fulfilment of tax obligations. Instead, the paper considers an anthropo-socio-cultural approach, according to which tax law has a much deeper social foundation than mere sovereign prescription and is connected with the satisfaction of public needs, the financing of common goods, and the maintenance of an appropriate level of solidarity within society. In this context, tax appears not only as a fiscal instrument but also as a form of legal relationship between the individual, society, and the state, one that entails not only obligations but also reciprocal expectations concerning fairness, transparency, predictability, and the proper use of collected revenues. Particular attention is given to the categories of reciprocity, fairness, and trust in tax relations, as well as to their role in shaping tax compliance. It is argued that a person’s willingness to fulfil tax obligations depends not only on the threat of sanctions but also on the extent to which tax regulation is perceived as fair, consistent, and compliant with the requirements of due legal procedure. The article concludes that the legitimacy of fiscal claims is determined not only by formal legal grounds but also by the taxpayer’s perception of procedural fairness, predictability, and proper communication on the part of the State. Based on the results of the study, the concept of mutual fiscal belonging is proposed as a theoretical and legal foundation for the contemporary rethinking of tax residence. It is substantiated that tax residence should be understood not merely as a formal criterion of taxation, but as a substantively justified link between the individual and the community, within which reciprocal rights and obligations arise in relation to the financing of public goods, the core of which is the human right to tax.