Abstract
We seek to examine the constitutional criteria applicable to the power to tax and its limitations to the creation of taxes as stone clauses. Therefore, we use the bibliographical research through the deductive and comparative method based on the doctrine of Ricardo Lobo Torres. The Brazilian tax system is eminently constitutional with the establishment of competence between federal entities for the creation of taxes. The limitations to the State power to tax were raised to stone clauses, in which it is forbidden the legislative deliberation to revoke them, among which are the legality the irretroactivity the anteriority, the ability to pay, the prohibition to confiscation, tax secrecy, freedom of traffic, tax transparency, simplified, differentiated and favored tax treatment for micro and small enterprises and tax immunities. The fundamental tax principles provide the construction of legal relations with security and predictability.
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