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RESUMO O presente artigo visa analisar a tributacao no Estado Fiscal sob os criterios de justica tributaria. A analise tradicional da justica tributaria exige que a distribuicao do onus fiscal satisfaca o' criterio de igualdade vertical e horizontal, sendo exigencia da igualdade – enquanto criterio de justica - que a lei trate de forma igual os iguais e os desiguais de forma diferente de acordo com as suas possibilidades de fazer frente ao onus fiscal. Varios criterios foram propostos nesse sentido, desde a teoria do beneficio ate a tributacao em perspectiva da capacidade contributiva. Este artigo visa evidenciar como o direito tributario pode ser fundamentado levar em conta os fins de justica, focando especialmente no principio da capacidade contributiva e os seus subprincipios. PALAVRAS-CHAVE Direito tributario. Justica tributaria. Principio do beneficio. Capacidade contributiva. ABSTRACT The present article focuses on the analysis of taxation in the Fiscal State regarding the concepts of tax justice. Traditional analysis of tax justice requires that the distribution of tax burdens meets the criterion of vertical and horizontal equity, and it is a requirement of equity - as a criterion of justice - that like cases should be treated alike and relevantly different cases should be treated differently according to their possibilities to cope with the tax burden. Various criteria for relevant differences have been proposed, drawing on ideas such as ability to pay and taxation in proportion to benefit. This article aims to show how tax law may be founded taking into account goals of justice, focusing especially on the principle of Contributive Capacity and its subprinciples. KEYWORDS Tax law. Tax justice.  Benefit principle .  Contributive Capacity .

Estado fiscal, tributação e os critérios de justiça no direito tributário