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O Estado Fiscal é aquele cujas necessidades financeiras são, necessariamente, cobertas por meio do pagamento, por meio da criação, da cobrança e do pagamento de impostos. Destarte, o Brasil, assim como a quase totalidade dos paÃses atuais, é um Estado Fiscal. Essa é uma caracterÃstica dominante do Estado Moderno, segundo o professor Casalta Nabais.
Texto completo em:
https://fluctuss.blogspot.com/2021/02/direito-tributario-estado-fiscal.html
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