Any form, at least in principle, the State does not do without Financial resources that it collects of the private sector, in the exercise of its sovereignty. In Brazil, it invigorates the rule of freedom of initiative in the economic order. The economic activity delivers to the private initiative. Not to be in the cases especially foreseen in the Constitution, the direct exercise of the economic activity is only allowed to the necessary State when the imperatives of the national security, or in face of excellent collective interest, as defined in law (Federal Constitution, art.
173). He is not proper of the State, therefore the exercise of the economic activity, that is reserved to the private sector, of where the State exercises only financial activity, as such understood the set of acts that the State practises in the attainment, in the management and in the application of the financial resources of that it needs to reach its ends. The State being able to legislate and also being able to cariar tributes, is always subject asset, and the contributors, passive citizen. A tax, for more arguable and argued that is, will be always legal, therefore it is instituted for law, not only for the Union but, also for other people of Internal Public law. People of internal Public law are the Union, the States, the Federal District and the Cities. Paid you the Income tax to the union, the tax of its car to the State Member and of its house to the City hall. It is of public law, because in it he has predominance of the interest I publish, it is obligatory. The Public law is the set of norms that if destine to the protection of the collective interests, managed for the State..