Uma proposta de tributação ideal para a consecução dos objetivos fundamentais da República Federativa do Brasil

• Ano de defesa: 2015
• Autor(a) principal: Morais Júnior, Victor Hugo Cabral de
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Palavras-chave em Português: Estado democrático de direito; Direitos fundamentais; Capacidade contributiva; Tributação; Objetivos fundamentais; República Federativa do Brasil
• Link de acesso: http://www.repositorio.ufc.br/handle/riufc/16359

It can be seen especially in Brazil, continued inequality between rich and poor, which makes it increasingly difficult the realization of the principle of solidarity, essential in the context of a democratic society. Few is discussed about taxation being used as income concentration instrument, exacerbating the burden of the poorest, with a considerable increase in taxes without regard to ability to pay the citizen and at the same time without social protection to take effect constitutionally enshrined and so indispensable that many may have a dignified life, which justifies the need for studies on the subject. From these considerations, the starting question addressed in this research is: how and to what extent the taxation can serve as a tool to achieve the reduction of social inequalities? In this context, the general objective is to investigate how and to what extent taxation can be used as a tool for achieving the fundamental objectives of the Federative Republic of Brazil, provided for in art. 3 of the Federal Constitution of 1988, in particular the reduction of social inequalities. Through theoretical literature, descriptive and exploratory research, it was found that the tax system has its guidelines and basic contours in the Federal Constitution, finding in their devices the fundamentals to validate the production of tax legal norms that preserve the rights of freedom and equality of community members in order that they obtain the resources necessary to meet the objectives defined by society, through taxation that comes close to the maximum extent possible, the ideal. It was concluded that for taxation so be considered by those who submit to it, it has to be grounded in a clear and accessible legislation and charged in relationships based on loyalty, good faith and transparency, as well adequately to the principle of contributive capacity and extrafiscality. Thus, the initially raised hypothesis is confirmed to the extent that the optimal taxes will depend on what state the society chooses to have. If you want to, and this seems to be the 1988 constitutional option, a worried state with the reduction of inequalities and which implements fundamental rights, must obtain sufficient resources to do so through an efficient and fair taxation.