O dever fundamental de criar impostos em sentido lato: o estudo dogmático do dever fundamental de pagar impostos segundo José Casalta Nabais

Abstract

The fundamental duties, according to José Casalta Nabais would be autonomous legal positions, whose implementation would depend on the legislator. The study of the fundamental duty to pay tax would be done through a mix of fields of knowledge, especially sociology, philosophy, history and others. Therefore, the work of the object is the dogmatic study the fundamental duty tax. Since there is no explicit prescription of duty in the Brazilian Constitution, part from the doctrinal study in search of an implicit plea, in which three are the foundations studied: State Tax, the cost of the rights and the principle of solidarity. As José Casalta Nabais implies the duties the Legislature, defines the fundamental duty to pay taxes as a standard structure, which ensures the possibility of creating taxes, provided you adhere to the constitutional limits of the power to tax, which would set a duty essential to create tax. As rule of law, it has as a primary standard for legitimizing the collection of taxes and as punitive, the possibility of making null the incidence of taxes that does not respect the fundamental duty. As the legal system prescribes other rules, which more explicitly prevent the collection of taxes in violation of the duty, the rule of law the fundamental duty to impose internal taxes would have utility for lack of direct application.