CONTEMPORARY FOUNDATIONS OF TAX IMPOSITION AND THE SOCIAL FUNCTION OF TAX

Abstract

The scientific and social perception of the fundamentals of taxation has accompanied changes in the exercise of the power to tax throughout history. For formulating an outline of how it materializes today, especially in times of reforms in tax legislation, it is necessary to revisit the historical behavior of the institute, in addition to analyzing the legal framework that currently governs tax power. In this sense,the present study addresses the theme of contemporary reasoning of taxation, focusing especially on its controversial aspects, through a literature review of the main theories presented by traditional doctrine. For achieving this objective, topics such as Science of Law, Positive Law,tax power, tax imposition are analyzed. The result achieved is that the tax power is revealed as the main mechanism of satisfaction of State to raise financial resources, but the perception that the tax imposition is inserted in a power relation has been prevailed, implying its rejection. The work was developed under the inductive method, being operationalized with the techniques of the referent, the category and the operational concept, through bibliographic research.