Comments on the Constitutional Norms


Comments to the Article 150


(7) Seizure and Ability to Pay of the Taxpayer

§24. By an economic perspective, kill the source of the resources which we have necessity is kill ourselves. The State, similarly to the human beings, can not extinguish the capacity of the taxpayer to contribute and satisfy the nutrition of the State, because, with this, the State extinguishes Itself.

§25. The capacity of the taxpayer to contribute (Ability to Pay), the capacity to feed the State, shall be understood as the capacity of the taxpayer produce something beyond what is necessary for the survival with dignity. In this meaning, a person who has not income, as well as a bankrupted company which are in deficit, can not be taxed. This is the basic relation which shall be understood to the possibility, or not, of collect taxes.

§26. Other relation which need to be understood, more sophisticated, it is related to the fact that when more it is permitted the development of the source of the resources, more resources will exist to be taxed. The adjustment of this valve (development of the source / tax collection as nutrition of the power of the State) is the bigger or minor imposition of taxes, and shall consider which there is a point of equilibrium, in which exist the maximum production of the taxpayer (with, consequently, maximum ability to pay) at the same time in which occurs the maximum increase of the power of the State with the minimum of tax collection; remember which the State is not an end in itself, but a means; as well as, remember which every legal impediment, every obligation emanating of law, is a restriction to the liberty of the taxpayer and, therefore, needs to be avoided.

§27. Seizure, in this meaning more strict, shall be understood as violation of the basic relation first above mentioned, as well as violation of this more sophisticated relation, in which shall exist an equilibrium between the search of the welfare of the taxpayers (persons for whom the State was built to serve, and not oppress) and the collection of taxes.

§27b. In this calculation, how State spends the taxpayer’s money is an essential issue. What is the quality of public services?


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Rafael De Conti, Rafael Augusto De Conti, Brazilian Tax Lawyer, Lawyer in Brazil