Overview

The aetiology of taxation can be better understood by studying the fundamental phenomenon of the formation of societies and how this shaped the identifying characteristics of a state, until it achieved its status as a constitutional entity. These movements are the result of a clash of forces that are expressed in manifestations of interests in the engendering of power among social subjects. The decision to base this book on the formation of the State and its predicates constitutes a pillar for understanding the origin of the power to tax. Consequently, it is important to understand the limitations of this power and its applicability, resulting from advances in social rights consolidated above all at the constitutional level under the protection of its current qualities as a Democratic State under the Rule of Law. Finally, the scope of the study converges on the analysis of the essential limiting principles of the power to tax, whose application of legal discipline has, in practice, been controversial in doctrine and jurisprudence and has caused discomfort throughout the taxpayer community.

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