O ESTADO DEMOCRÁTICO DE DIREITO E O PRINCÍPIO DA DIGNIDADE HUMANA APLICADO ÀS NORMAS JURÍDICO TRIBUTÁRIAS

Abstract

The Democratic State of Law established constitutional principles in the tax field of great value, since the public power is bound to its limitations, not competing to commit abuses in the exercise of the taxation activity.The Federal Constitution consecrates human dignity as one of the foundations of the Republic and has as fundamental objectives the construction of a free, fair and solidary society. However, excessive taxation violates fundamental rights, which is why the constituent has limited the powers of public entities. The principle of the dignity of the human person establishes the limits that assure to the citizen the preservation of the existential minimum that allows him to live in conditions of equality and development through plans to be developed by the own public power.

Keywords

• principle of the dignity of the human person
• taxpayer
• taxation