Complementary Faces of the Fiscal State: from taxation fairness to efficiency

Clara Gomes Moreira


The concept of Tax State – the State financed by a Tax System, mainly by taxes, and which destines the respective revenues to the promotion and guarantee of the fundamental rights must be conceived from a multidisciplinary perspective. Therefore, the notion of complementary face assumes a special importance; there are three faces considered: the Law, the Moral and the Economy. By the Law face, it is comprehended the equality principle performed by the ability to pay; by the Moral face, the fair behavior in accordance to the Theory of Justice; and by the Economy face, the efficiency criteria that optimizes the limited resources in regard to the infinitive public needs. Together, the three complementary faces look forward to an ideal taxation, which is understood by a double entendre: the bearable tax burden and the sustainable Tax State, in order to guarantee the fundamental rights, these legitimate it.


Taxation, Fairness, Efficiency


Economic Analysis of Law Review  -  ISSN 2178-0587

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