MANDATORY OBSERVANCE STANDARD BY MEMBER STATES AND THE FEDERAL DISTRICT AND THE LEGISLATIVE INITIATIVE ON TAX MATTER IN THE STATE OF SERGIPE
This is the study of mandatory observance standards by the Member State and the Federal District in the legislative process, as well as the initiative of tax matters in the State of Sergipe. Therefore, a bibliographic methodology of the inductive method is adopted. The objective of this article is to understand the norms of mandatory observance established in the Federal Constitution of 1988, as they must be respected by federated entities without the exercise of constitutional power derived from current. Thus, the partial unconstitutionality of section III of art. 61 of the Constitution of the State of Sergipe when it is provided to be the private initiative of the Governor of the State as the laws that it has on tax matters.
Keywords: State Legislative Process; Mandatory Observance Norm; Limiting Constitutional Principles.