Dignidade da pessoa humana, mínimo existencial e limites à tributação no estado democrático de direito

• Ano de defesa: 2006
• Autor(a) principal: Pezzi, Alexandra Cristina Giacomet
• Orientador(a): Sarlet, Ingo Wolfgang
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica do Rio Grande do Sul; Porto Alegre
• Palavras-chave em Português: DIREITO TRIBUTÁRIO; DIREITO CONSTITUCIONAL; DIREITOS FUNDAMENTAIS; TRIBUTAÇÃO
• Link de acesso: http://hdl.handle.net/10923/2280

The growth in public expenditure is inevitable. To assure the maintenance of the state structure and the rendering of public services, governments rely fundamentally on taxation. The consequence is perceived everywhere: excessive growth in tax burdens. Especially in peripheral countries, the absorption of significant percentages from individual or corporate income through taxation is a matter of great concern given the risk of jeopardizing their social and economic development. This trend has given rise to debate, more in doctrine than in jurisprudence, over the need to set more explicit limitations to the power to tax. These limitations, inherent to the Democratic State, already exist in several rules and constitutional priciples. This work emphasizes the principles of equality, human dignity, prohibition of confiscation and ability to contribute. Nonetheless the constitutional status of these limitations, their binding force has not been effective in relation to the Governmental Powers. It begins to be evident that prioritizing tax collection at any price is not enough. In the law and taxation relationship, both players - State and citizen - deserve consideration. It is of vital and urgent importance to proceed to the planning of the governmental action on technical grounds as well as to control the public policies and expenditure more effectively. This could minimize the levels of tax imposition on citizens, with better results. The State must grant to every citizen the minimum required to live on, allowing them to live with dignity and to develop themselves, through social inclusion under equality-based conditions. Increasing importance is given to the taxpaying citizen, the bearer of fundamental rights that are not all-encompassed by Article V of the Federal Constitution. In this sense, several states are issuing Regulations to grant them specific protection.The change in focus tends to promote tax justice, obtained by adjusting taxes to each person´s potential wealth. This would then lead us to social justice, with emphasis on the redistributive nature of income through adequate use of tax revenues.