| Sumario: | Abstract. As object of the cultural world, the law and specially legal regulations are alwaysfilled with value. This axiologic element, which has always been present in the communicationof regulations, experiences intensity variations from regulation to regulation, in such a waythat there are precepts highly saturated with values and that according to their syntactic rolein their entirety, the same exert significant influence on large sections of the set of laws,informing the comprehension vector of multiple segments. The term “principle” in law isused to highlight those rules we refer to, this being the object of the present paper. The semantic extent of the term “principle” was carefully examined, as well as its classificationand function within the set of regulations. In addition, some tax constitutional principle found in the Brazilian taxation system were also subject to analysis, paying special attention to the principle of juridical security and corresponding consequences in the scope of the taxation law.
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