Abstract

MEDEIROS, Clayton Gomes de  and  BECKER, Josiane. TAX COMPETENCE AS THE TAXPAYER’S PROTECTIVE LIMIT. Revista Internacional CONSINTER de Direito [online]. 2019, n.8, pp.285-300.  Epub June 28, 2019. ISSN 2183-6396.  https://doi.org/10.19135/revista.consinter.00008.16.

This research is the valley of the analytical hermeneutic dogmatic method to demonstrate by a theoretical and argumentative construction, the institute of tax competence as base of the defense of the right of the taxpayer to be taxed within the limits imposed by the Constitutional Charter, especially the limit contained in Principle of Legality. For this, delimits to taxing power and its operability as a tool in the defense of constitutional rights by the foundation of validity of the rules under the prism formal and material. The research was also expressed by the meanings that can be given to the expression taxing power, its characteristics and function of the principle of legality in taxation law.

Keywords : Tax competence; Taxpayer’s right; Legality;.

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