In modern tax systems, taxation is exercised not only as a means through which the state meets its most urgent needs for 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 localizations (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 Shouldn't Be Banned'? Get an original essayTax instruments used as a means of collection will not be examined in this article. Here we will discuss the possibility that the tax can be used as a tax incentive and as a tool for income distribution or concentration. The federal Constitution in force, in the context of the income discrimination it operates, states that it is up to the Union to tax "income and profits of any kind". The income tax has its actual origin in the Sousa Reis Regulation, 1926, although it can be argued that previous attempts had been scant. The present income tax can be said to have its remote origin in the allowance and salary tax created in 1844, abolished in 1845, recreated in 1879, and abolished again in 1918. Another possibility of similarity would be the tax created in 1867, which fell on dividends and profits "earned by banking institutions". However, if there was already a collection of taxes that could be considered to have an impact on income - such as income and dividends - this fact did not prevent occasional attempts to implement the tax in a clear and institutional way." The collection of this tax presents some difficulties, especially in principle, but in some nations the good faith of the taxpayers largely reduces this inconvenience and the good faith of the people who illustrate the necessity of the tax and their good work, which must be as a seed sown on fertile ground. Perhaps that among us not only the good faith of some but also the ruin of others makes the collection easy and productive at the beginning, but then it will improve and eventually become as perfect as possible "From the Federal Constitution of 1934, when the tax in question was first recorded in the Federal Constitution of 1934 until Constitutional Amendment No. 1 of 1969, the most important innovation that occurred was the exclusion by law from the field of "allowances and expenses" paid by public coffers. the federal Constitution. It can be said that it has its origins in England when, in 1799, Pitt, to cope with the growing expenses of the Napoleonic war, after the exhaustion of healthy sources of income, decided to find a new form of taxation to meet the expenses of the Treasury public. As the new tax, valid for a period of three years, had been voted on and approved, it was intended that the Addington Government would extend it for a further three years. The next cabinet, led by Lord Pitt, did the same. These subsequent renovations ended in 1815 when popular outcry required the Vansittart government not to propose it. With Robert Peel's financial reform of 1824, after subsequent expansions, income tax was incorporated into the British tax system. After repeated extensions, popular repudiation significantly decreased; so much so that in 1874 Gladstone, who had taken the reduction of the tax as a political flag, had the discomfort of being electorally defeated. Already in the United States, copying the English model, the tax was established to meet the growing needs resulting from the Civil War. The concept of income, however, is not that of.