III
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Comments on the Constitutional Norms
Comments to the Article 150
§10. The law and its specific process of elaboration, which assumes a participation of the taxpayer as citizen represented by the Legislative Power, is one of the basic mechanisms which permits a higher security against eventual excess of the sovereign power of taxation – power held by the State.
§11. In this sense, the tax, according to the indirect mechanism of representation, shall be instituted according with the will and aspiration of the citizens (considering which a law shall aims the collective good), and not be instituted just according the will of the governor of the State. So, there is a principle of legality, which brings juridical security, as well as exist a principle of democratic participation.
§11b. But it is good to remember that legality do not assures a juridical environment, because a written norm can be unlawful (non-juridical that is broader than illegal). And Democratic participation can be saw as an illusion, because there are a natural gap among the principals, the citizens, and their agents, the lawmakers.
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