Limitações ao poder de tributar e direitos fundamentais do contribuinte

Abstract

Relates the importance of studying the fundamental rights of taxpayers, regarding the taxation. Lists the limitations on taxing power to the afore mentioned rights to analyze the constitutional limits to state action in the face of the figure of the taxpayer. Considers that the power to tax, legally bound, which rises in the Federal Constitution imposes a fundamental duty and contribution to public spending and finds its primary limit on fundamental rights and more specifically on the fundamental rights of taxpayers. Thus, in its structure, the study is developed from an analysis of the Theory of Tax Levy as the predominant approach to teaching about the limitations on the taxing power. Goes through, even, a careful search of the doctrine of fundamental rights in all its aspects, stages and time periods, without ouvidar the concrete aspect of its normativity.