Yoseph M. Edrey, Reuven S. Avi-Yonah, Introduction to Tax Law and policy, Foundation Press, U.S.A., 2023, ISBN: 978-1-63659-517-7 (Book Review)

The book reviewed has an interdisciplinar and comparative approach, making theories, statements and opinions expressed in its pages be useful in a large number of countries. Its aim is to offer an accurate, concentrated, and yet integrated, interdisciplinary, and comprehensive discussion of the modern theory of taxation. In this wide perspective, it provides an analytical and systematical discussion of the main questions related to the subject. The book deals with thes issue of tax justification in several perspectives. One practical approach would be to say that there is no need to justify taxation. Reality dictates that taxes are a need, a must for any organized society. They are an integral and inseparable part of any regime; they are here and they’ll always stay with us. The Authors find such an approach very much unsatisfactory in the modern democratic era. Taxes should be justified, whether they are a confiscatory measure, mandatory payment or based on consent.