Taxation in Brazil is the subject of much doubt and questioning by the population, but it is extremely necessary for the maintenance of the State. In order to study and observe the balance between the tax authorities/taxpayers, tax law is essential.
Tax law, like all areas of law, obeys and interconnects with the other branches of the Brazilian legal system, but presents not only a very specific object of study, but is also guided by its own principles, which provide the necessary perspective for the analysis of the norms that allow the creation and payment of taxes.
