Uma perspectiva orçamentária do direito constitucional tributário quanto à eficácia dos direitos fundamentais

• Ano de defesa: 2021
• Autor(a) principal: Domingos, Vinícius Silva Couto
• Orientador(a): Morando, Thais Helena
• Tipo de documento: Tese
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Direito Constitucional; Direito Tributário; Direitos Fundamentais; Limitação ao Poder de Tributar; Tributação; Estado Democrático de Direito; Deveres Fundamentais; Orçamento; Reserva do Possível; Mínimo Existencial; Escassez
• Palavras-chave em Inglês: Constitutional Law; Tax Law; Fundamental Rights; Limitation on the Power of Taxation; Taxation; Democratic Rule of Law; Fundamental Duties; Budget; Reserve for the Possible; Minimum Existential; Scarcity
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/24675

This paper seeks to analyze the link between fundamental rights and the relationship between Law and Economics, promoting the debate on the need to make fundamental rights effective, considering the discussion about the economic-budgetary limits that end up conflicting with the actual fundamental rights. It seeks to face the budgetary problem, the control of public policies and the costs of social rights, emphasizing the problem of scarcity of resources and its impact on the budget reality. Therefore, in the first chapter we present an overview of the main points related to fundamental rights in our Federal Constitution of 1988. In the second chapter, we punctuate the most relevant aspects about the reserve of the possible, the existential minimum and the main aspects for maximization fundamental rights to benefits. In the third chapter, we address the role of taxation as an instrument for financing fundamental rights, as well as the linkages in tax collection. In the fourth chapter, we bring the main points related to the budget matter in Brazil, from the applicable principles to the systematic elaboration of budget law projects, as well as the contingency, additional credits and reallocation of resources. Finally, we proceed with our conclusion