L'illusione fiscale tra disobbedienza e consenso

In the essay published in the previous pages, Álvaro Rodríguez Bereijo illustrates Amilcare Pu-viani’s Theory of Financial Illusion, highlighting its salient aspects. It is a privilege for the Tax Law Quarterly to host such a prestigious contribution, written by one of the leading contempo-rary scholars of financial law, former president of the Spanish Constitutional Court and father of the Charter of Fundamental Rights of the European Union. This privilege is accompanied by a deep sense of gratitude to the Author for having contributed, with this and other writings, to bringing back to the centre of the debate the crucial issue of the opacity of States’ financial pol-icies linked to consent to taxation, obedience and disobedience of the masses. The following con-tribution aims not only to highlight the scientific importance of Bereijo’s essay, but also to offersome reflections to stimulate debate on the issues raised, in light of the founding principles of constitutional States and liberal democracies.