O poder de tributar: uma leitura do estado da arte na bibliografia brasileira

Abstract

The present work consists of a bibliographical review, which intends to outline the content of the Tributary Power, now constitutional power of the State and its perspectives in the scope of the Federalist and Democratic State of Law, notably in a context in which Tax Reform projects are discussed in the context of national. At first, we work with the concept of Power in Political Science, in order to defend a vision of Power in the Legal Field and that meets the reality of greater balance in the relationship between the tax authorities and the Brazilian taxpayer after the Constitution of the Republic of 1988, as a form of the Power to Tribute. The methodology seeks to correlate the Power to Tax, observing the Concept of Power and its aspects such as sovereignty, strength, domination and influence. Directing the investigation to the concept of the word “Tax” with conceptual relevance, and a curiosity about the semantic origin of Tributar as rendering honor or as the exercise of authority and Tax Justice.