<![CDATA[This study aims to explain and illustrate the relationship between the concept of taxation and Aristotle’s theory of state telos. Throughout the history of taxation in various countries, taxes have become one of the primary sources of state revenue, contributing significantly to national income and financing public expenditures. Tax revenue is collected through various fiscal policies implemented by governments across both oil and gas and non-oil and gas sectors. The philosophical foundation of taxation can be traced to Aristotle’s concept of the state telos, which emphasizes the realization of the common good (bonum commune) as the ultimate objective of state governance. In this perspective, tax collection serves as an instrument to support public welfare and social development. However, in practice, taxation is often perceived as a burden by many segments of society in Indonesia due to its direct impact on economic activities and individual finances. In addition, the government’s carbon tax policy has generated both support and criticism, reflecting differing public views regarding its effectiveness and fairness. These conditions raise questions about whether contemporary taxation policies truly reflect the ideals of the state telos and whether tax collection is being implemented in accordance with its philosophical purpose. Therefore, this study highlights the importance of evaluating taxation policies from both legal and philosophical perspectives to ensure that they contribute to public welfare and the common good.]]>
