DIGNITY AS A TAXPAYER RIGHT.

The paper deals with human dignity as one of the basic human rights provided in the European Convention on Human Rights and incorporated in the constitutions of the modern states, but from the tax law aspect. Dignity implies the right to respect an ethical relationship from birth. It is not only a civil right, but also an economic and a social one. Therefore, we shall analyze the taxation of the economic power indicated as a "subsistence existence". We point out some dilemmas about the allowances for the minimum subsistence in the Serbian tax system in order to protect the taxpayer's dignity. In our opinion, in the field of taxation dignity can be examined from two different sides. On the one hand, a state must not consider a taxpayer as a "pure instrument" for providing the public revenues to the budget. The state shall recognize human dignity as a core value of each individual and ensure everyone's freedom to develop his/her own personality. Democratic state has to create the social conditions which make that possible. On the other hand, the taxpayers should contribute to the efficient functioning of the state by paying taxes regularly. They have to obey the tax rules and not to avoid taxes through undertaking illegal or illegitimate actions. In such a way, they themselves protect their dignity. Tax conscience and tax morality are effective "guardians" of dignitas, which give the taxpayer the right to claim that the state respects as well as protects his or her dignity by applying appropriate tax policy measures. [ABSTRACT FROM AUTHOR]