Principle of legal security: tax impact on fundamental rights, the right to the city and the provisional measure

Abstract

Objective: Understanding legal certainty and tax legality as a beacon of the power to tax and skillful means of achieving fundamental rights in the city in the face of exaction/increase via Provisional Measure. Bibliographic review: Taxation carried out by the State affects fundamental taxpayer rights, such as freedom and property. Such state activity cannot be perpetrated freely. Legal and tax security rises to the category of over principle and brings with it essential values, such as stability, predictability, certainty and reliability. These values are implemented through other principles (objective limits), such as tax legality and related principles (priority and non-retroactivity). Final considerations: Offending any of these principles implies the violation of legal and tax security and fundamental rights that reflect the right to the city, based on the aforementioned rights that instrumentalize belonging and, above all, personal development in the various shades in the city, especially when the tax burden is created or increased by means of a Provisional Measure.