Imunidade tributária: uma limitação constitucional da competência do Estado

Abstract

This research seeks to investigate the tax immunities inserted in the Federal Constitution of 1988, as well as its importance in the delimitation of the state competence to tax. In the light of recent studies, it takes the view that no State can sustain itself without the incidence or, as in many cases over the ages, the imposition of taxes . Because of the social-democratic ideals that emerged from the nineteenth century onwards with the French Revolution, the Brazilian constituent legislator sought to align itself with the growing sense of respect for fundamental rights, thus embodying in the constitutional text many principles that underpin and give justification for not levying taxes in certain situations. The verification of these situations and the fact that the state entities in fact respect the constitutional limitations to tax end the investigation and lead to the conclusion that immunities certainly cooperate both to give impulse to the national economy and to give effectiveness to the concretization fundamental freedoms of the individual.