Do estado tributário solidário em crise (poiético), ao estado democrático de direito (ético): um estudo dos elementos conducentes da prosperidade de uma nação

• Ano de defesa: 2019
• Autor(a) principal: Alexandre Antonio Nogueira de Souza
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Universidade Federal de Minas Gerais; UFMG
• Palavras-chave em Português: Direito tributário; Brasil [Constituição (1988)]
• Link de acesso: http://hdl.handle.net/1843/DIRS-BELGXQ

The Brazilian Constitution of the Republic of 1988 fixed the purpose ofestablishing what would be an ideal paradigm of the Ethical Welfare State (orSolidarity Tax State).However, the state paradigm structured by the current Constitution has failedin both its purposes: to be an efficient provider of rights and to be a promoter of anenvironment of prosperity; as well as to be a tax state based on the observance oflegality, and legal certainty.In this way, the present research was developed with the objective ofreinforcing the need to recover the Tax Law as a system of limits to the power to taxthe State, as well as to investigate the factors that allowed the more developednations to reach significant levels of prosperity.