The principles, from a Catholic-Christian perspective, on which a tax system should be based and how they can be applied to serve the common good.
The Church has stated with clarity that society should be organised in such a way that all citizens have the basic goods and services for a dignified life. Where people would otherwise be without such goods and services – which include food, shelter, clothing, healthcare and education – in accordance with the preferential option for the poor and the universal destination of goods, the state should step in and ensure provision is made whilst taxing citizens in accordance with their ability to contribute.
The Department for Social Justice of the Catholic Bishops’ Conference of England and Wales has published a document on taxation called 'Render Unto Caesar'. It offers perspectives on taxation from Catholic social thought and teaching.
