<![CDATA[Taxes are generally understood as fiscal instruments that serve to finance state administration and development. However, in practice, taxes also contain value dimensions related to justice, benefit, and public morality. This article aims to examine taxes from an axiological perspective in order to understand taxes not only as a financial obligation, but also as a moral instrument that reflects the ethical relationship between the state and its citizens. This study uses a qualitative approach with a literature review method, examining academic literature, policy documents, and philosophical thinking on values relevant to taxation. The analysis focuses on three main dimensions of tax axiology, namely justice, utility, and morality, and relates them to the taxation context in Indonesia. The results of the study show that a taxation system that is managed fairly, transparently, and accountably has strong moral legitimacy and has the potential to increase voluntary tax compliance. Conversely, tax abuse, unfairness in the imposition and distribution of tax benefits, and weak supervision by tax authorities cause erosion of axiological values, undermine public trust, and weaken the social contract between the state and society. This article asserts that taxation cannot be separated from the ethical and social values that underpin public policy. Therefore, strengthening the axiological dimension in the taxation system is important to ensure that taxation functions not only as a source of state revenue, but also as an instrument for realising social justice and sustainable national development.]]>
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