This paper has the aim of analyzing the main characteristics of fiscal state, approaching a historical perspective about the attributions of the state and the importance of collecting taxes as a mechanism to financing state expenditures; as well as the repercussions that economic crises cause into the fiscal state sustainability in different ways, mainly in the reduction of tax collection and social impact. The reality of the countries has shown that maintaining the current fiscal state model,

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... n unstable economic scenario, demands considerable challenges in front of the responsibilities taken by the public sector.