In this north, Whaler (1976 P. 16), understands that the search for the codification of the Brazilian Tax law if justified for the intention to unify the substance tax of federal scope, state and municipal, since we had in Brazil a legislation colidente in these three levels. Internal revenue code was created then, instituted in 25/10/1966 through referring law 5172 and to the subject, explicit Martins (1993, P. 23), describing that the Code was divided in two books, the first one on the constitutional system, defining tribute, explicitando the species taxes, taking care of of immunities, obligatory loan, conforming the taxes, taxes and special asessment, indicating all the federal, state and municipal taxes, only not making it in relation to the Tax property of automachine vehicles – IPVA, created later. The Decree-laws n 406 and 834 had come, later, to introduce modifications, giving new drawing to the Service occupation tax – ISS and to the Tax on circulation of merchandises and services – ICMS.

As Gandra (1996, P. 24), … for the Code is had that was absolutely sculptured the principle by which to the contributor everything is allowed, done exception what the law express to forbid or to place as imposition. To the tributante power nothing seno is allowed, what it will be in the law. Later, Constitutional Emendation n 18/65 was incorporated the Constitution of 1967, starting to constitute its Chapter V, understanding arts 18 the 28, under the heading ' ' Of the System Tributary. The Federal Constitution of 1988 with some alterations and innovations, passed to regulate it the System National Tributary, in Chapter I of Heading VI, which deals with to the Taxation and the Budget. This chapter was divided in six parts, five I contend tax law norms and one I contend norms of financial right. The first part was dedicated to the general principles, that are: the beginning of the species taxes, the complementary law and the tax-paying ability.