Abstract
Tax law is an antithesis of the emergency. The constitutional principles of taxation are aimed at preventing the collection of revenues, although ‘very necessary’ for the budget, but undermining economic and social stability. The amendments to the Tax Code, which allow the establishment of taxes of ‘one-time nature’ — that is, in essence, emergency taxes, — contradict the systemic foundations of fiscal activity. Tax and legal measures to respond to acute situations are necessary, but they should not be accompanied by the destruction of legal foundations. The connivance in this matter, which is observed now, is fraught with serious systemic problems in the future.
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