National Tax System: A Jurisprudential Discussion

Abstract

The municipalities, in search of a tax collection headquarters in order to bring more resources to their coffers so that they can carry out their public policies in a satisfactory manner, have been issuing, through secondary normative acts, via Decrees, significant changes in the tax calculation bases that are within its competence. The objective of the study was to respond to a jurisprudential discussion already consolidated by the Superior Courts regarding compliance with art. 150, I of the Federal Constitution of 1988, combined with art. 33 and art. 97, § 2 of the National Tax Code. The methodology of the study was a literature review, themethod adopted was the use of qualitative analysis techniques of the text, which occurs with the confrontation of information and analysis of speeches and contents about the tax system of its importance. The results showed that in the Constitution, especially with regard to the principle of legality, as a limitation of the State's power to tax, as this fact is an individual right of the taxpayer, not subject to suppression, protected by an immutable clause, as provided in article 60, § 4 of CF/88. It is concluded thatAuthorization for monetary restatement purposes is limited to the official indices provided for in the fiscal list or in the value plan contained in a Law approved by the Legislative or equivalent to the law, such as the use of a Provisional Measure.