Seminar paper from the year 2015 in the subject Law - Public Law / Constitutional Law / Basic Rights, Swiss Management Center University, course: Economics, language: English, abstract: The following paper was a revised version of an original work presented as contribution for the participation of the SMC Open Essay Contest Justice and Taxation opened until 15th December, 2010. Different parts are revised and integrated with the evolution of the fiscal policy. However, the scope is to present a key idea in a facilitated form. The key topic is about the justice and taxation.