In Dubio pro Taxpayer on Tax Powers

Fundamental Rights justify the Thesis?

Abstract

For the preservation of fundamental rights such as the right to property and freedom, there are ideas that advocate a prior protection to the taxpayer. Apparently, despite different, share the premise that tax is a serious and exceptional State’s restriction in property and freedom of individual. Thus, there is proximity to libertarian ideas.
Therefore, in this study, the objective is examine whether it is possible in dubio pro taxpayer in terms of tax powers, in other words, if the prior favorable position to the taxpayer can be defended in check of the comprehensiveness of tax powers brought by the Constitution of 1988.