O exercício das competências tributárias: diretrizes constitucionais e semiótica

Abstract

This study it analyzes some of the lines of direction to the exercise of the ability to create taxes. To achieve this purpose, we investigated knowledge, and its objects: ideal, natural, metaphysical and cultural, in which the Language and the Law (whose structural element is the rule of law ) could be included, since both are results of the human consensus. Being the Law constructed by language, the knowledge of the techniques developed for the Linguistics is indispensable to the jurist, what it happens, also, for the gauging of the semantic content of the linguistic terms. Considering that the language is dynamic, it must be taken in account the reality and the culture that guide the semantic content of the words. Finally, considering that it is a constitutional prerogative the definition and the granting to create taxes, its exercise for the competent federate entity will have to be guided for the lines of constitutional direction of the legality, the tax-paying ability and the legal safety, having the jurist of the Law, for the gauging of the constitutionality of the rule of law that institutes the taxes, to use itself the disposals of private law and, in the absence of them, the parameters of the reality, the culture and sciences of the language