The fundamental rights of taxpayers and the alleged fundamental duty to pay taxes

Authors

  • Fernando Facury Scaff

DOI:

https://doi.org/10.48297/a367zb68

Keywords:

Fundamental rights, taxpayers, tax law, fundamental duty

Abstract

The text asserts that the asset protected by tax law is the private property of citizens, which constitutes one of the fundamental rights of taxpayers, and dismisses the concept that there is a fundamental duty to pay taxes.

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Author Biography

  • Fernando Facury Scaff

    Catedrático de Derecho Financiero de la Universidad de São Paulo
    Director General del Instituto de Estudios Constitucionales del Supremo Tribunal Federal
    (Brasil)

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Published

31/12/2025

Issue

Vol. 4 No. 151 (2025): Revista Técnica Tributaria - Nº 151

Section

Studies

License

Derechos de autor 2025 - Todos los derechos reservados durante un año desde la fecha de publicación y Licencia Creative Commons BY-NC-ND 4.0 pasado el primer año de la fecha de publicación.

How to Cite

Facury Scaff, F. (2025). The fundamental rights of taxpayers and the alleged fundamental duty to pay taxes. Technical Tax Journal, 4(151), 155-171. https://doi.org/10.48297/a367zb68