%0 Journal Article
%T The Scope and Hierarchy of the Principle of Legality in Tax Law: An Analysis from the Perspective of Brazilian System
%A Celeste Maria V¨¢squez Dan Lins
%J Beijing Law Review
%P 2241-2254
%@ 2159-4635
%D 2023
%I Scientific Research Publishing
%R 10.4236/blr.2023.144124
%X The article discusses the principle of tax legality in the Brazilian tax system. The distinction between views is on the conception of the principle of tax legality. The Brazilian tax system is made up of a legal relationship, through the occurrence of a fact and a prior legal command. In other words, the emergence of the intersubjective tax relationship, which connects the active subject, represented by the State, the tax authorities, to the passive subject, the taxpayers, who are liable for taxes, through a fact whose legal rule will previously regulate this relationship. This covers the principle of tax legality and its repercussions in the Brazilian constitutional tax legal system, focusing on the relationship between tax legality, the law itself, and other legislative sources.
%K Principle of Legality in the Brazilian System
%K Taxation
%K Legislation
%K Tax Law
%K Strict Legality
%U http://www.scirp.org/journal/PaperInformation.aspx?PaperID=130069