The rights and responsibilities of citizens
Living in a community, living in a group, has many advantages, but it also means assuming responsibilities. Those who live in a group benefit from what others contribute, but they also have to contribute their part to the rest of the community. That is, living in a community means rights and advantages, but also assuming our responsibilities towards others. As an example, we can think of the large houses we all usually live in.
Well, the State is like a big house and those who live in it are the citizens. Therefore, all citizens living in that Public Home, in that State, have to pay all the common expenses. That is, everyone must pay taxes so that the State, which includes the Autonomous Communities and Municipalities, can provide public goods and services that are for everyone and that everyone can use.
In a house, there are large and small apartments, and therefore, owners of apartments of different sizes do not pay the same amount to cover common expenses. The same thing happens in the Public Household, in the State, where there are citizens who have more money and, therefore, pay more taxes than other citizens who have less money and, therefore, pay less taxes.
This is because, if everyone paid the same, since there are more people with little money than those with a lot, the State (including the Autonomous Communities and City Councils) would have scarce economic resources and could provide fewer public goods and services. So there would be children who couldn't go to high school because their parents couldn't afford it, or people who couldn't go to the doctor or hospital because they didn't have enough money, or there would be elderly people who would have to depend on their children or grandchildren to make ends meet because there would be no pensions. There would also be people who would not be able to travel whenever they wanted because there would be no good public transport; or that, even if they had a car, it would take them a long time to get to places because of the lack of good roads. There would also be problems collecting and recycling garbage, having water in homes for drinking, showering, and washing clothes, or there could be serious consequences if a fire broke out due to a lack of firefighters.
To ensure that public administrations (central, regional, and local) can provide the public services necessary for everyone to live as well as possible, different amounts of taxes are paid depending on the amount of money one has and one's personal and family obligations. For example, those who earn very high salaries do not pay the same as those who earn lower salaries; People who live alone do not pay the same as those who live with their families; Nor do families with children, or those who have to take care of elderly or disabled people, pay the same as those who do not have these types of responsibilities.
That is to say, all citizens have to pay taxes to the State, the Autonomous Communities and the Municipalities. This is justice , which means that, as all citizens have the same rights, they all have the same obligations, including contributing to common expenses by paying taxes. But taxes are not a fixed fee, the same for everyone. The amount of taxes they have to pay depends on a citizen's economic and family situation. This is equity , which means treating different situations differently.
Taxes also serve to ensure that people do not lack the most necessary things because they lack money. This is the redistribution . With tax money, central, regional, and local governments provide the most basic and essential public goods and services for all citizens. If some have contributed more taxes than others, because they have greater economic capacity, they have put into practice the value of solidarity , which is fundamental to living in society.