In modern tax systems, tax is exercised not only as a means by which the state meets its needs more urgent in financial resources, but also as a means of stimulating economic behavior. In other words, the tax system can act as a collection tool, stimulating economic procedures or locations (through tax incentives) and, finally, as a means of sharing or concentrating wealth. Say no to plagiarism. Get a tailor-made essay on “Why Violent Video Games Should Not Be Banned”? Get an original essayThe tax instruments used as a means of collection will not be examined in this article. Here we will discuss the possibility of tax being used as a tax incentive and as a distribution instrument or income concentrator. The current Federal Constitution, in the context of the income discrimination it operates, says that it is up to the Union to tax “income and profits of all kinds”. The income tax has its effective origin in the Sousa Reis Regulation, of 1926, although it can be affirmed that scattered attempts have been made before. It can be said that the current income tax has its distant origins in the tax on allowances and wages created in 1844, abolished in 1845, recreated in 1879 and abolished again in 1918. Another possibility of resemblance would be the he tax created in 1867, which fell on dividends and profits “earned by banking institutions”. However, while there was already a collection of taxes that could be considered incidental to income - such as income and dividends - this did not prevent occasional attempts to implement the tax in a clear manner and institutional. the tax presents some difficulties, especially in principle, but in certain countries the good faith of the taxpayers reduces to a large extent this inconvenience and the good faith of the illustration by the people of the necessity of the tax and its good work, which must be like a seed thrown on fertile ground. Perhaps among us not only the good faith of some but also the ruin of others makes collecting easy and productive. The collection will, in any case, be difficult. at the beginning, but then it will improve, and in the end it will become as perfect as possible "From the Federal Constitution of 1934, when the tribute in question was first enshrined in the Federal Constitution of 1934 until to constitutional amendment No. 1 of the Federal Constitution of 1934. In 1969, the major change that occurred was the exclusion from the scope of “allowances and expenses” paid by public coffers by the Federal Constitution. It can be said to have its origins in England when, in 1799, Pitt, to meet the growing expenses linked to the Napoleonic War, after the exhaustion of healthy sources of income, decided to find a new form of tax for meeting the expenditure of the Public Treasury As the new tax, valid for a period of three years, had been passed and approved, the Addington cabinet was supposed to extend it for a further three-year period. likewise. These successive renewals ended in 1815 when popular clamor demanded from the Vansittart cabinet its non-proposal. With Robert Peel's financial reform in 1824, after successive extensions, income tax was incorporated into the British tax system. After repeated extensions, popular repudiation diminished noticeably; so much so that in 1874, Gladstone, who had taken the overthrow of the tax as a political flag, felt uneasy.