O aspecto principiológico das limitações constitucionais ao poder de tributar

Abstract

The legal relationship between Public Treasury and the taxpayer is dictated by the Public Law. The Brazilian tributary system is almost entirely defined by the Federal Constitution, differently of the majority of other countries. The core or this system is, exactly, in the “Constitutional Limitations of Tax Power”, establishing an autonomic section of the “ National Tax System” chapter, enclosed in the 1998 Federal Constitution. The taxation is the Capitalist economy’s instrument of survivor. Meantime, the State, when exerting its sovereignty is not allowed to impose a taxation the society cannot stand. Although the fundament of taxation is the State’s sovereignty it isn’t a power relationship but a legal one. The constitutional limitations of taxation show themselves as restrictions of the tributary jurisdiction among federation components, and are real prohibitions that mean constitutional inviolability and are like taxation bases seeking the respect to contributor’s fundamental rights. This paper is about this later aspect which represents a protection and resistance to the State’s ambition.