The author addresses the limits of the tax power, as the State's power to impose and collect taxes for the fulfillment of its own purposes, has given rise to various requirements made before the Constitutional Court. This has generated a relevant legal and academic discussion, since the State's tax authority is a particularly attractive political-institutional mechanism to intervene in the social and private life of individuals. given that its use is less resisted than other forms, such as expropriations, prohibitions,
