What Is a Reference Obligation?

Duty theory is a doctrine of taxation as the people's obligation to the state. In the 19th century Europe, nationalism prevailed. Nationalists preach "state supremacy" and believe that human beings must organize the state if they want to live together; the state is the product of history and the highest form of human social organization; individuals exist according to the state, and there is no individual without the state, and people should sacrifice individual freedom Happiness and loyalty to the country. ^[1]

Duty theory

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Duty theory is a doctrine of taxation as the people's obligation to the state. In the 19th century Europe, nationalism prevailed. Nationalists preach "state supremacy" and believe that human beings must organize the state if they want to live together; the state is the product of history and the highest form of human social organization; individuals exist according to the state, and there is no individual without the state, and people should sacrifice individual freedom Happiness and loyalty to the country. ^[1]

Duty theory is also called sacrifice theory. It is a doctrine that regards taxation as a duty that the people should fulfill to the state.

The obligation theory stems from nationalism that prevailed in Europe in the early 19th century. Nationalism believes that in order for humans to live together, the state must be organized, and the state is the highest form of human social organization. The people are members of the state community, and their personal lives depend on the existence of the state. In order for the state to fulfill its functions, it should have the right to tax, which is a condition for the survival of the state. Under the influence of nationalism, some German scholars objected to the theory of exchange and insurance based on the theory of social contract in taxation theory. It is the duty of the people to propose taxation, and no citizen should be an exception. The "obligation theory" is that the state is a product of the historical development of human society. In order to realize its functions, the state has the right to tax. It can force citizens to pay taxes. Therefore, it is proposed that citizens pay taxes only as a tax basis for their obligations. Tax doctrine of state class attributes.