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The purpose of this article is to analyze the compatibility of the principle of the contributory capacity provided by the Federal Constitution with the public services tax. Establishing the difference between legal text and legal norm, argues that the fact that art. 145, paragraph 1, of the constitutional text, only expressly provides for the application of the principle of taxable capacity, does not preclude its application to public services tax. It argues that the substantive criteria of justice upheld by the constituent power in 1988 impose the need for fiscal justice, which necessarily means that taxpayers must comply with their ability to pay. Doctrinal understandings on the subject are discussed, as well as the position of the Federal Supreme Court. Finally, it emphasizes that the application of the principle by the legislator, in the institution of the taxes, must observe the peculiarities proper to the tax species. 1 Doutor em Direito pela PUC/SP. Mestre em Direito pela UNICAP. Especialista em Direito Público pela Escola Superior da Magistratura de Pernambuco ESMAPE. Advogado. Professor da Faculdade Sete de Setembro FASETE, em Paulo Afonso BA e da Universidade Católica do Salvador, graduação e do mestrado. Mestrando em Direito Público pela Universidade Federal de Alagoas UFAL. Especialista em Direito Tributário pela UNIDERP. Procurador do Estado de Alagoas. 3 Doutor e mestre em Direito pela Universidade Federal de Pernambuco UFPE. Procurador do Estado de Alagoas. Advogado. Professor da Faculdade Sete de Setembro FASETE, em Paulo Afonso – BA.

A (In) Compatibilidade do Princípio da Capacidade Contributiva com as Taxas