EXISTENTIAL MINIMUM IN TAX LAW

Geovanna Rodrigues Matos

Solange Barreto Chaves

ABSTRACT: The article has as its object of study the guarantee of the existential minimum with regard to the scope of Tax Law, more precisely in an analysis of the Income Tax. The tax, in the context of the Democratic Rule of Law, represents an impassable requirement, conditio sine qua non for the implementation, effectiveness and concretization of public policies, exploited through public services. Finally, it demonstrates that the payment of taxes is a fundamental duty of the members of society, which guarantees the existence of the State and enables it to obtain means of achieving its ends, notably the guarantee and enforcement of rights aimed at the realization of the principle of dignity of the human person.

Keywords: Tax law. Existential Minimum.Income tax;