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This article is a theoretical way on the concept of tax justice as a constitutional principle in the Social Law State. Begins with an analysis of the function of taxes from the Public Finance in the realization the Social Law State, to approach tax justice as a constitutional principle, opting for the approach of balancing rights and the principle of proportionality and its application in Colombia by the Constitutional Court. The aim is sets out the fundamentality of taxes from its dual function: financial and resdistribution. On the one hand, contributing to the sufficiency of the state financial system and, on the other, repairing differences in income and social wealth, making it possible to satisfy social needs and aspirations of the consitution text. All this, inside a framework adjusted to the constitutional principle of tax justice and ist founding principles in the Colombian fiscal system: equity, efficiency, progressivity and non-retroactivity. Principles, which far from being abstract precepts, can be concretized from the analysis of difficult cases with extralegals foundations that could well be solved from the theory of thebalancing rights.

Tax justice as principle Constitutional in the Social State of Law