The present work was elaborated with the intention of making an analysis, although without
intending to exhaust the subject, on the use of the institute of the provisional measure in tax
matters, particularly with regard to the institution and the increase of taxes. It was sought,
through bibliographical, empirical, exploratory and qualitative research, using the dialectical
method, to make a relationship between such use and some guiding principles of our
Democratic Rule of Law, such as the separation of powers, legal security and the legality and
its natural consequences in the tax area, especially the principles of tax anticipation and tax
legality. For the healthy development of the work, exhaustive research was carried out in the
works of some of the most significant authors of the tax doctrine who focused on the subject.
Thus, the conclusions reached are based on doctrinal lessons, as it is understood that the
scholars are the most knowledgeable on the subject, issuing their opinions from studies and
held autonomous and independent reflections, without the influence of external pressures, as
is often the case with jurisprudence. In the end, based on the teachings studied, it was
concluded that the use of provisional measure for the institution and increase of taxes was
illegitimate.
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