di Augusto Romano

Abstract: what the article intends to highlight: recent constitutional jurisprudence, for which the tax duty can be qualified as an imperative duty of solidarity preordained to make the system of constitutional rights effective, re-proposes an orientation promoted in the post-war period by Ezio Vanoni’s critical reflection, aimed at considering the tax burden not as a constraint or an expropriation, but as a contribution to the construction of a common project in the state function as services provider, of equal promotion of rights and free relations of citizenship.

Keywords: Ezio Vanoni – Tax duty – Duty of solidarity – Equal promotion of rights

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di Lorenzo Scillitani

Abstract: Starting from Paul Ricoeur’s phenomenology of the will and in dialogue with authors including, in particular, Heidegger, this article tries to elaborate the first assumptions of a possible general theory of motivation. This theory is supported by moral philosophy and philosophy of law and it is linked with a hermeneutics of decision and action centred on the figure of the subject of law as a capable subject, and as accountable for acts.

Keywords: decision – will – imputation – motivation – Paul Ricoeur

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