Extrafiscal taxation and the non-confiscation principle in Brazil

The work expressed in the following pages aims to analyse the issues arising from the extrafiscal use of taxes in Brazil and the consequences of this in relation to the constitutional right to property and the principle of non-confiscation, which must be interpreted systematically in conjunction with other constitutional rules. The issue of extrafiscality deserves greater prominence than it has been given, considering its repercussions in the legal-political-economic sphere, especially in times of economic crisis.