This paper will be a normative approach of the institute tax liability, especially as regard its enforcement, privileges and preferences. This analysis Will be visitede precepts contained in the Brazilian Tax Code (Law n. 5,172, of 10.25.1966), and enjoyed some judgments of the Brazilian Superior Court and the Brazilian Supreme Court. This paper analyzes regulatory institutes relevant to a proper understanding of the tax, as the tax liability, the taxable event, the tax assessment. In the construtcion of this paper, in addition of the legal provisions, raised up the teaching of the doctrine Brazilian tax as well as fanned about socially harmful aspects of the traditional habito f not complyng with the laws, wheter or not tax, which grow up on Brazilian soil.
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