Hans Gribnau (Tilburg), Equality in Tax Law: The Tension Between Democracy and the Rule Of Law:

Taxes make a decent existence in human society possible. But at the same time, they are an infringement upon a person's freedom. These two diverging interests – the undisturbed enjoyment of one's freedom and the levying of taxes in the interest of all citizens – are accommodated by the principle of the rule of law: government is to exercise power according to the law and to govern via laws. Therefore, taxes should be levied by pre-established laws. The rule of law aims at protection against arbitrary interferences. Laws are supposed to promote certainty and equality.

In a democratic state under the rule of law, or constitutional democracy, this lawmaking is the task of three institutions: the legislature, the executive and the judiciary. The rule of law and the separation of powers are related concepts. In the state under the rule of law, a system of checks and balances exists between these lawmaking powers. The power of the majority is subject to legal regulations and limits established to guarantee the fundamental rights, e.g., the principle of equality. Judicial review belongs to a system of checks and balances, but the judiciary has to leave the democratically legitimized – legislature a certain margin of appreciation. 

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