The distribution and use of tax revenues in the countries with high-income inequality

The global sanitary crisis affected deeply the life of people, especially the more economic fragile ones. The impact of the changes can be considered as the announce of a new paradigmatic era. Concepts as “crisis,” “new normal,” “syndemics” arise from several flanks and require an evaluation from the point of view ongoing. States economically weaker will certainly have to reorganize themselves due to the budgetary issues directly impacted by the COVID-19 pandemic, which include the tax system reforms. On the one hand, there is a duty to contribute to public spending, since rights have their costs; on the other, the tax burden cannot be confiscatory, otherwise it will mitigate the feeling of duty. For this, the problem of a tax reform in times of exception is its legitimacy, especially considered principles of legal certainty, morality, and efficiency in an environment of global capitalism.