O poder de tributar e suas limitações constitucionais

Abstract

This paper deals with the taxing power and its constitutional limitations, since the State is focused on the common good, always aiming at human and social development. It is imperative that the State obtain the respective resources, which occurs mainly through the imposition of taxes, namely taxes, fees, and social contributions. In fact, the State is the holder of the taxing power. It can create, increase and extinguish taxes, and this power is granted by the Constitution itself to the various political entities (Union, States, Federal District and Municipalities), under Title VI - Taxation and Budget (art. 145 and following). The Democratic State of Law ensures the protection of the fundamental values of the person and the functioning of the State. Constitutional limitations are limitations that mean any and all restrictions imposed by the legal system on entities endowed with power.