DESTINATION OF THE PRODUCT OF TAX COLLECTION: an analysis of the sharing and untying of revenues from the perspective of legal certainty and the legitimacy of the Legislative and Executive Powers

Abstract

This study was carried out in order to identify the fundamentals of linking and untying tax revenues, in order to understand the reasons and impacts on Public Law. It is considered that, only through the clear identification of the fulfillment of public needs and the effectiveness of distributive justice, it is possible to recognize linkage and untying of revenues as measures that coexist in a harmonious way without compromising the legal security, the legitimacy of the representatives and the discretion in public management. The principle of non-allocation of tax revenues has no end in itself, but it is justified by the need for flexibility in the management of part of public resources, in order to meet social demands, which are essentially unstable. At the same time, binding and untying can only be admitted as regular and capable of representing legal certainty when there is recognition of the effectiveness of rights.