O PRINCÍPIO DA LEGALIDADE COMO LIMITADOR AO PODER DE TRIBUTAR

Abstract

Dealing specifically with the limitation of the power of taxation conferred on federal entities, this paper addresses the application of the principle of legality in tax law. In this context, this principle, expressly established by the Federal Constitution and the National Tax Code, is positioned as a limiting to the exercise of taxation, because all taxes must be instituted by the provision in a specific law on the subject.