Made available in DSpace on 2014-12-17T14:27:29Z (GMT). No. of bitstreams: 1 TatianeDN_DISSERT.pdf: 1362467 bytes, checksum: 638973a66bfc622a8383f2a44e3ccd12 (MD5) Previous issue date: 2014-07-31 / Coordena??o de Aperfei?oamento de Pessoal de N?vel Superior / The study aims to investigate the limits of state intervention via induction on Economic Order, especially in cases regarding tax equality, through the analysis of their effects on economic development and on free competition from the perspective of economic efficiency and the Constitution. Thus, the work seeks to demonstrate that the achievement of equality in taxation is important in that it strengthens the economic relations in terms of efficiency, protects competition and fosters economic development to reduce regional and social inequalities and other constitutional desiderata. A dissertation is characterized by interdisciplinarity and was divided into two parts. The first is to discuss the legal meaning of equality from the doctrinal analysis of the principle and the relationship between equality and justice in the economic sense without rejecting its philosophical content. It is noteworthy that hermeneutics and the philosophy of language are useful tools for achieving equality in presenting the pragmatic methodologies applicable to the subject in terms of corrective justice. Based on these general assumptions, is going to study the tax equality and their characteristics, the corollary of the ability to pay and its relation to the economic capacity and the issue of progressivity in taxation as an ideal of distributive justice. The second part concerns the legal foundations of Economic Order and its relation to extrafiscality as a means of economic regulation in order to investigate the efficiency of this induction in order to promote economic development, free competition and tax equality itself to reduce inequalities and distributing wealth. Within this context, we investigated the scope of the constitutional principles of economic order, free enterprise and free competition, and favored differential treatment for small and medium enterprises, the issue of regional development for the reduction of regional and social inequalities, the problem the "fiscal war" and finally the efficiency from the perspective of Economic Analysis of Law / O estudo tem por objetivo investigar os limites da interven??o estatal via indu??o na Ordem Econ?mica, especialmente nos casos relativos ? isonomia tribut?ria, atrav?s da an?lise dos seus efeitos no desenvolvimento econ?mico e na livre concorr?ncia sob a ?tica da efici?ncia econ?mica e da Constitui??o. Assim, o trabalho busca demonstrar que a realiza??o da isonomia na tributa??o ? importante na medida em que fortalece as rela??es econ?micas em termos de efici?ncia, protege a concorr?ncia e propicia o desenvolvimento econ?mico para a redu??o das desigualdades regionais e sociais e demais desideratos constitucionais. A disserta??o ? marcada pela interdisciplinaridade e foi dividida em duas partes. A primeira busca apresentar o significado jur?dico da isonomia a partir da an?lise doutrin?ria do princ?pio e da rela??o entre igualdade e justi?a no sentido econ?mico sem recha?ar o seu conte?do filos?fico. Ressalta-se ainda que a hermen?utica e a filosofia da linguagem s?o instrumentos ?teis para realizar a isonomia ao apresentar metodologias pragm?ticas aplic?veis ao tema em termos de justi?a corretiva. Com base nesses pressupostos gerais, passa-se a estudar a isonomia tribut?ria e suas caracter?sticas, o corol?rio da capacidade contributiva e sua rela??o com a capacidade econ?mica e a quest?o da progressividade na tributa??o enquanto ideal de justi?a distributiva. A segunda parte diz respeito aos fundamentos jur?dicos da Ordem Econ?mica e sua rela??o com a extrafiscalidade enquanto meio de regula??o econ?mica a fim de investigar a efici?ncia dessa indu??o no intuito de promover o desenvolvimento econ?mico, a livre concorr?ncia e a pr?pria isonomia tribut?ria no sentido de reduzir as desigualdades e distribuir riquezas. Dentro desse contexto, investigou-se o alcance constitucional dos princ?pios da Ordem Econ?mica, da livre iniciativa e livre concorr?ncia, o tratamento diferenciado e favorecido ?s pequenas e m?dias empresas, a quest?o do desenvolvimento regional para a redu??o das desigualdades regionais e sociais, o problema da guerra fiscal e por fim a efici?ncia sob a ?tica da An?lise Econ?mica do Direito