Ontologia dos valores e o estado fiscal em crise: Fundamentos jurídicos

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.