Precautionary measures in tax matters: Is it an unconstitutionality problem?

Abstract

The main objective of this paper is to do a comparative analysis between national and international doctrine and jurisprudence in relation to fundamental rights such as proportionality and private property against the establishment of precautionary measures in tax matters. The methodology used in the study was the application of an exploratory research, based on the analysis of documents, and materialized through comparative law. The instruments used were the systematic bibliographical review in order to integrate knowledge and in this way determine the particularities of each precept. In the results obtained, precautionary measures, from the perspective of this research, restrict the exercise of such essential principles as proportionality and rights such as private property. As a conclusion, it was determined that the power to initiate coercive processes that is invested in public administration is not questioned; however, instituting measures without observing constitutional principles and rights, results in an impact on and the detriment of the estate of the taxpayer.