Capacidade Contributiva - Princípio norteador de justiça tributária e sua limitação pelos direitos fundamentais: mínimo existencial versus não confisco

The contributing capacity principle relies on the fiscal justice ideal, based on a balanced, fair and adequate taxation charge system for the various elements of society. Every citizen should contribute for the state’s general obligations and expenses, so that the taxation system keeps a closer relationship to every individual’s economic condition, assuring no taxation on the minimum living possessions and activities, thus protecting all citizen against over taxation that characterizes a confiscation act. Therefore, in order that the taxation government activity can meet the legal interests of community and show respect to its constitutionally recognized fundamental rights, it must be established within reasonability parameters, regarding both upper and lower limits for these taxation activities.The contributing capacity principle is established by the 145 article, § 1st of our present State Constitution as a clear explicit constitutional principle, assumed to be the main distributive justice criteria, considering that it carries the idea (thesis) of a balanced taxation charge policy. It has a wide approach and reveals to be efficient for an ideal taxation system achievement, expressing the real targets of fiscal justice as stated in our constitution. It includes in its observance, the fundamental rights associated to the taxation activity limitations, thus avoiding constitutional universal rights constraints.