Sentido e alcance do dever fundamental de pagar impostos

Abstract

In order to understand the meaning and scope of the fundamental duty to pay taxes as the foundational basis of the Rule of Law, the Author begins by taking care of the Western concept of constitution based on the primacy of the human person and his rights and freedoms. Which implies an essential separation from society, supported by a free economy, and a limitation of the organization and exercise of state power. An understanding that, applied to the financial support of the state, imposes the tax state based on the centrality of the taxpayer and the recognition of the fundamental duty to pay taxes as a new barrier to tax power.