Scope of Constitutional Review of Tax Law Provisions

The article examines practice of the Constitutional Court of the Republic of Latvia in assessing proportionality of restriction upon fundamental rights established in the field of tax law. The article argues that the Constitutional Court exercises self-restraint: the court does not examine, whether the measure chosen by the legislator is economically the most sound, whether the tax is necessary, whether other, alternative solutions that would be less burdensome for an individual exist (insofar as they are not confiscatory).