Limitations on the power to tax and the fundamental rights of the tax payer: analysis from the legal classification according to Robert Alexy
DOI:
https://doi.org/10.12957/publicum.2018.24655Keywords:
Limitations on the power to tax, Fundamental rights of the tax payer, Entrenchment clauseAbstract
It aims to classify the normative elements of the limitations on the power to tax, according to the normative species brought by Robert Alexy, namely: rule and principle, in order to examine how these standards can and should be applied by jurisdiction. The analysis of the classification of the regulatory elements as fundamental rights of the tax payer for subsequent framework as foundations tones according to the Federal Constitution of 1988. The methodology used is properly dogmatic, based on the analysis of secondary sources on the subject, with only legal research. The hypothesis presented was confirmed in the sense of the possibility of classification of tax principles and tax immunities rules or principles and can apply the judgment of weighting only in the rules classified as principles.
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