FISCAL STATUS AND PURPOSES OF TAXATION: LEGAL FOUNDATIONS AND ONTOLOGY OF VALUES IN THE STATE OF CRISIS

Abstract

From taxation as a common element of the economic and fiscal crises in the COVID-19 pandemic,
the work addresses the function of the tax in the Fiscal State and presents considerations from the
theory of values that may indicate the solution of the established conflict. At the end, a brief judgment
that faces the problem is presented, pointing out the use of the elements worked in the text,
concluding that in the clash between the economic crisis suffered by some enterprises and the
incidence of taxation, this is hierarchically superior under the assumption that or the way in which the
State raises resources to face the public health crisis.