A Configuração do Conceito de Dever Fundamental de pagar Impostos na Constituição Federal de 1988

Abstract

The Portuguese author José Casalta Nabais, at the end of the last century, made a significant contribution to understanding contemporary constitutional tax State: the concept of fundamental duty to pay taxes. Items in historic process that led to the formation of the particularities of the Brazilian tax State, this monograph is a summary of the concept of fundamental duty to pay taxes and, also, the possibility of their use by Brazilian doctrine, in the light of the principles of tax allocation of jurisdiction of the Federal Constitution of 1988. In Brazilian doctrine Ives Gandra da Silva Martins advocates the concept of tribute as a legal standard of social rejection. However, this design is not unanimous. In the opposite direction, Heleno Taveira Tôrres believes that the duty to pay tribute, in Brazil, derives from own tax jurisdiction constitutional breakdown. And, also, Ricardo Lobo Torres, among other things, defines fundamental duty tribute. Thus, this work aims to examine the possibility of application of the concept of fundamental duty to pay taxes, prepared by José Casalta Nabais, from their seizure of the 1988 Brazilian Constitution itself and in the light of already prepared by several national doctrinators.