Notes on taxation as collective legal interest

Abstract

This essay aims to study the institute of legal interest protected by tax law vis-à-vis the constitutional dictates inaugurated in 1988. The multiplicity of legal rights protected by constitutional provisions under tax law determines the expansion of the study of this branch of law to include an analysis not only of the individual legal asset (property) – safeguarded by the rules that limit the power to tax – but also an analysis of the collective legal right, represented by tax revenues. The 1988 Constitution determines some state functions, and among them is the promotion of fundamental rights. This promotion happens, financially, through tax revenues. This perspective implies the recognition of a relationship between the community and the tax revenues. Therefore, considering the complexity of relations with which law must deal and the recognition of state functions, this study aims to examine the legal interest that is tax collection. For this, it uses the concept of legal interest already very well developed by criminal law in order to find a concept that corresponds to tax law.

Keywords: legal interest, collective legal interests, taxation, fundamental rights, development.