Revisitando o dever fundamental de pagar tributos sob a perspectiva da sociedade dos direitos

Abstract

The text analyzes the relationship between fundamental rights and fundamental duties in modern society, in the context of a Democratic State under the Rule of Law. Through bibliographic and documentary research, the need to seek a balance between rights and duties for the good of the collectivity and the individual will be analyzed, verifying the need for tax collection by means of taxes from the Fiscal State so that it can exercise the multiple functions that were attributed by the Federal Constitution, in the condition of Social State. In line with the fundamental rights enshrined in the Political Charter, there will be analyzed the fundamental duty to pay taxes in a community based on solidarity.