Legality, Ability to Pay, Tax Feasibility and Displacement of Passive Tax Subjection

Abstract

In the Social and Democratic State of Law, the tension between legality and ability to pay induces tax feasibility as a technique of administrative simplification, aiming to combine legal certainty with tax justice. For the purpose of balancing these two interests, the legal system must provide, based on the principle of proportionality, a return to equality clause, otherwise the ability to pay will be violated, as it occurs when the taxpayer is prevented from promoting the economic repercussion of the reserve base that is intended to be taxed.