Cadastral Tax – The Outline of The Idea

More and more often in the recent evolution of the liberal system in shaping its vision and at the same time its mission there are proposals for modification in the direction of a cadastral tax. The article is an attempt to outline the idea of a landbased tax. The mission of the cadastral tax is to shift taxes from labour and capital to land taxation. It is based on the right of everyone to the fruits of his labour, on the one hand, and the equal right of everyone to land, on the other. The mission of the land taxation idea includes not only the promotion of the basic rights of every human being, serving the supreme values (such as freedom and the equal right to life), but also entails the economic aspect of farming. The economic aspect can be expressed in the thesis that, if society is to benefit from economic evolution and growth, a dynamic economy must involve the continuous transfer of factors of production (including, above all, land, and its resources) in the most efficient way possible, under the threat of economic crises.