Abstract
The purpose of this article is to give a brief reflection about the taxation programs developed in Brazil, in the light of proportionality control. For this purpose, the institute established in art. 171 of the National Tax Code (CTN) and the historical context in which it is inserted, and then to confront it with the principle of equality, in order to demonstrate that proportionality can be used as a legitimate criterion for the control of policies taxpayers’ behavior, notably from the fulfillment of the criteria of adequacy, necessity and proportionality in the strict sense.
Keywords:
Tax Transactions; Extrafiscal Objectives; Proportionality Control