What is the subject of the following excerpt from the Brazilian Constitution? TITLE VI - On Taxation and Budget CHAPTER I - On the National Tax ...

What is the subject of the following excerpt from the Brazilian Constitution?

TITLE VI - On Taxation and Budget

CHAPTER I - On the National Tax System

SECTION I - On General Principles

Article 145. The Union, the States, the Federal District, and the Municipalities may institute the following taxes:

I - taxes;
II - fees, due to the exercise of police power or for the use, effective or potential, of specific and divisible public services, provided to the taxpayer or made available to them;
III - improvement contribution, resulting from public works.
§ 1. Whenever possible, taxes shall have a personal character and shall be graduated according to the taxpayer's economic capacity, with the tax administration being authorized, especially to confer effectiveness on these objectives, to identify, respecting individual rights and in accordance with the law, the taxpayer's assets, income, and economic activities.
§ 2. Fees may not have their own calculation basis.


a) The National Tax System
b) Taxes
c) Fees
d) Improvement contribution