Малый бизнес играет существенную роль в развитии и формировании стабильной рыночной структуры государства, а также участвует в развитии экономического сектора. Развитие производства малого и среднего предпринимательства создает благоприятные условия для оздоровления экономики. Оптимизация налогообложения является важным фактором, который повышает эффективность деятельности предприятия, особенно для малых предприятий, поскольку уплата значительных сумм налогов снижают возможность малых предприятий на рынке конкурировать с крупными предприятиями. Упрощенная система налогообложения для субъектов малого предпринимательства значительно упрощает работу налогоплательщиков, одновременно уменьшая налоговое бремя, что способствует развитию среднего и малого бизнеса, уровень развития которого определяет уровень развития экономики страны в целом. На основе систематизации организационно-методических подходов к учету на малых предприятиях в зависимости от применяемого налогового режима сформирована упрощенная методика анализа хозяйственной деятельности для субъектов малого бизнеса. Разработаны направления развития информационного обеспечения анализа хозяйственной деятельности на малых предприятиях позволяющие учитывать условия функционирования предприятий малого бизнеса РФ. / Small business plays a significant role in the development and formation of a stable market structure of the state, as well as participates in the development of the economic sector. The development of small and medium-sized enterprises creates favorable conditions for economic recovery. Tax optimization is an important factor that improves the efficiency of the enterprise, especially for small businesses, because the payment of large amounts of taxes reduce the ability of small businesses to compete with large enterprises in the market. The simplified tax system for small businesses greatly simplifies the work of taxpayers, while reducing the tax burden, which contributes to the development of small and medium businesses, the level of development of which determines the level of development of the economy as a whole. On the basis of systematization of organizational and methodological approaches to accounting in small enterprises, depending on the tax regime, a simplified method of analysis of economic activity for small businesses is formed. Directions of development of information support of the analysis of economic activity at small enterprises allowing to consider conditions of functioning of the enterprises of small business of the Russian Federation are developed.

Made available in DSpace on 2016-04-26T20:24:01Z (GMT). No. of bitstreams: 1 Samuel de Castro Barbosa Melo.pdf: 1155187 bytes, checksum: efc87d22b8f5be99919330b7c937628e (MD5) Previous issue date: 2015-11-27 / Resulting from the study of the structural combination of the legal, political and family systems carried out by the Constitution and based on systems theory by Niklas Luhmann, this investigation examines the applicability of the special protection of the family within the national tax system. In general terms, after identifying the structures of the different systems that coexist in the constitutional sphere, this study analyzes the de-patrimonialization and repersonalization of Family Law before constitutional principles. Going deep into the national tax system, we examined the normative dimensions of the limiting principles of the taxing power. Departing from the study of the doctrine and decisions of international Constitutional Courts, it was sought a new conceptual analysis of the principles of tax equality and ability to pay upon the incidence of the principle established in Article 226, caput, of the 1988 Federal Constitution. Other issues like the doctrinal discussion on the evolution and establishment of fundamental rights in international instruments and in the current Constitution, and the transposition of the overprinciple of human dignity under the tax law will also be addressed. It will be also to brought to light the influence of fundamental human rights under the tax law as well as their application to non-taxation of the existential minimum. This study will then examine the various aspects of the normative content of family s special protection principle: institutional guarantee, constitutional limitation on the power to tax, immunizing norm of the family existential minimum and extra fiscal function. The system of family taxation will be addressed, going further to the examination of the techniques adopted in alien and national law. It will be also analyzed the flaws made by national legislation on the taxation of goods and expenses, essential for family maintenance. Finally, the tax on household income will be considered as a tool to promote it, evidencing its extra fiscal aspect / A partir do estudo do acoplamento estrutural realizado pela Constituição entre os sistemas jurídico, político e familiar, com fundamento na teoria sistêmica de Niklas Luhmann, inicia-se o estudo da aplicabilidade do princípio da proteção especial da família no âmbito do sistema tributário nacional. Em linhas gerais, após identificar as estruturas dos diferentes sistemas que convivem no espaço constitucional, o trabalho analisa a despatrimonalização e a repersonalização do Direito das Famílias perante os princípios constitucionais. Imergindo-se no sistema tributário nacional, o trabalho examina as dimensões normativas dos princípios limitadores do poder de tributar. A partir do estudo da doutrina e de decisões proferidas por Cortes Constitucionais estrangeiras, buscar-se-á nova análise conceitual dos princípios da isonomia tributária e da capacidade contributiva ante a incidência do princípio positivado no artigo 226, caput, da Constituição Federal de 1988. A discussão doutrinária acerca da evolução e da sedimentação dos direitos fundamentais nos diplomas internacionais e na atual Carta Magna e a transposição do sobreprincípio da dignidade da pessoa humana no âmbito do direito tributário também serão abordados. Buscar-se-á trazer a lume a influência dos direitos fundamentais do homem no âmbito do direito tributário, bem como os contornos por eles tracejados em relação à intributabilidade do mínimo existencial. Examinar-se-á o plúrimo conteúdo normativo do princípio da proteção especial da família: garantia institucional, limitação constitucional ao poder de tributar, norma imunizante do mínimo existencial familiar e função extrafiscal. O sistema de tributação das famílias será abordado, avançando-se para o exame das técnicas adotadas no direito alienígena e nacional. Analisar-se-ão os equívocos cometidos pela legislação nacional acerca da tributabilidade dos bens e despesas imprescindíveis para a manutenção da família. Por fim, o imposto sobre a renda das famílias será analisado como instrumento para a sua promoção, evidenciando-se o seu aspecto extrafiscal

A tese tem a intenção de promover um estudo sobre a efetivação do mínimo existencial pelas normas que regulam a atividade financeira do Estado, mediante uma articulação entre os fundamentos e objetivos fundamentais da república, os direitos fundamentais sociais e os subsistemas financeiro e tributário na Constituição Federal de 1988. A ideia principal é explorar os instrumentos fiscais e financeiros aptos a garantir a efetivação dos direitos sociais individuais (dimensão do mínimo existencial), o que é considerado vital para a superação do subdesenvolvimento brasileiro (relação entre direitos sociais e atividade financeira do Estado). Partindo da constatação de que o Brasil apresenta índices de desenvolvimento humano baixos em comparação à sua riqueza, a tese refutará importações acríticas das concepções de Estado atualmente praticadas em países desenvolvidos, para analisar a função que os direitos sociais previstos na Constituição Federal têm na realidade brasileira atual, bem como qual é o grau de efetividade desses direitos que é exigido pela Constituição. Com base nisso, a tese fará uma ligação entre direitos sociais e a atividade financeira do Estado, de modo a detectar pontos de intersecção entre esses subdomínios e entender de que forma as normas fiscais e financeiras podem dar efetividade ao mínimo existencial. Para tanto, no decorrer do trabalho será feita uma releitura dos diversos instrumentos tributários e financeiros aptos a dar efetividade a direitos sociais, tais como: (a) a competência tributária, (b) os princípios constitucionais tributários (capacidade contributiva, seletividade e não-confisco) e (c) os limites constitucionais orçamentários (orçamento da seguridade social, despesas mínimas com educação e saúde e fundos constitucionais), em nível constitucional, e (d) as desonerações fiscais e (e) as leis orçamentárias em nível infraconstitucional. Por fim, será feita uma crítica se o Estado brasileiro vem ou não manejando corretamente esses instrumentos. / The thesis draws upon the effectiveness of the fundamental rights related to the social minimum through the rules that regulate the financial activity of the Brazilian State, considering both tax and budgetary legislation. The study will be based on a joint interpretation of the foundations and fundamental objectives of the republic, the social fundamental rights and the budgetary and tax systems of the Brazilian Federal Constitution. The main idea is to exploit the tax and budgetary instruments able to ensure the fulfillment of social individual rights (social minimum dimension), which is considered vital to overcome the Brazilian underdevelopment status (relation between social rights and financial activity of the State). Starting from the fact that Brazil has low human development indices in comparison to its wealth (Gross Domestic Product), the thesis will refuse of uncritical importation of conceptions of State currently applied in developed countries, in order to examine the role that social rights currently have before the Brazilian social reality, as well as the degree of effectiveness of such rights that is required by the Constitution. Based on this, the thesis will establish a connection between social rights and financial activity of the State, in order to detect the intersectional points between these areas and understand how the tax and budgetary laws could bring effectiveness to the social minimum. To achieve that, this work will try to reinterpret tax and budgetary instruments that could be able to give effect to social rights, such as: (a) the power to tax, (b) tax principles (ability to pay, selectivity and non-confiscation) and (c) the constitutional budget limitations (social security budget, minimum expenditures on education and health and constitutional funds), in constitutional level, and (d) the tax exemptions and (e) the budgetary laws. Finally, this work will launch a critic on the way that the Brazilian Government has been using such tools in order to achieve its social responsibility before the people.

Made available in DSpace on 2016-04-26T20:19:24Z (GMT). No. of bitstreams: 1 Mauricio Barros.pdf: 1366975 bytes, checksum: 5533c88aac0fad49e4df9c1a94615179 (MD5) Previous issue date: 2010-09-09 / The purpose of this thesis is to encourage a reading of the Brazilian tax system from the Federal Constitution of 1988 and Brazil s condition as a true social and democratic legal state, the objectives and bases of which should have effects on all fiscal activity (in the broad sense), from the establishment and exercise of tax authority to the proper use of the funds collected. The methodological basis is Friedrich Müller s structuring theory of law, in which aspects of reality (the normative framework) are compositional factors of legal rules, together with the textual data or normative program. There must therefore be a dialogue between law and reality, breaking with the is and should be dichotomy that is typical of formalism. This thesis will systematically analyze the constitutional tax system (broadly speaking), in comparison with the other terms of the Brazilian Constitution, seeking to promote the conformation of legal tax rules to the condition of a social and democratic legal state and to the economic intervention of the Brazilian Constitution, electing the tax constitutional motive as the given that goes beyond the limiting concept of tax authority and takes in the purpose and cause of taxation, as a point of support for the exercise of the tax power. That position carries certain consequences with it, such as the (re)configuration of the constitutional suppositions for the institution of taxes, their adaptation to the constitutional finalities and social needs, the legal treatment to be given to the misuse of the product of taxation, the need for motivation and the importance of the effectiveness of the taxation rules, in accordance with the purposes stated in the Brazilian Constitution. This thesis will also propose a new classification of tax authority, focused on the specific purpose of each type of tax and on the constitutional motive for its institution/change, and that the paradigm of the optional exercise of tax authority be broken with and the requirement (mandatory) of taxes according to (a) the specific purpose of each type of tax, (b) its conformation with reality and (c) the proper use of the product of the collection for the constitutionally determine finalities / O objetivo da presente dissertação é promover uma leitura do sistema tributário nacional a partir da Constituição Federal de 1988 e da condição da República Federativa do Brasil como um verdadeiro Estado Social e Democrático de Direito, cujos objetivos e fundamentos deverão irradiar efeitos sobre toda a atividade fiscal (lato sensu), desde a conformação e exercício das competências tributárias até o devido emprego dos recursos arrecadados. O pressuposto metodológico é a Teoria Estruturante do Direito de FRIEDRICH MÜLLER, em que aspectos da realidade (o âmbito da norma) são fatores de composição da norma jurídica, juntamente com os dados textuais ou programa da norma . Assim, deve haver um diálogo entre direito e realidade, rompendo-se com a dicotomia ser e dever ser típica do formalismo. O trabalho fará uma análise sistemática do sistema constitucional tributário (lato sensu) em cotejo com os demais enunciados da CF/88, buscando promover uma conformação das normas jurídicas tributárias à condição de Estado Social e Democrático de Direito e ao dirigismo constitucional da CF/88, elegendo o motivo constitucional tributário como dado que supera o conceito limitador de competência tributária e engloba a finalidade da tributação, como ponto de apoio para o exercício do poder tributário. Tal postura trará algumas conseqüências, como a (re)configuração dos pressupostos constitucionais para a instituição de tributos, sua adequação às finalidades constitucionais e necessidades sociais, o tratamento jurídico a ser atribuído ao desvio do produto da arrecadação, a necessidade de motivação e a importância da efetividade das normas tributárias, de acordo com as finalidades consignadas na Carta. O trabalho ainda proporá uma nova classificação das competências tributárias, focada na finalidade específica de cada espécie tributária e no motivo constitucional para a sua instituição/alteração, o rompimento com o paradigma da facultatividade do exercício da competência tributária e na exigência (obrigatória) de tributos de acordo com (a) a finalidade específica de cada espécie tributária, (b) sua conformação com a realidade e (c) o devido emprego do produto da arrecadação com as finalidades constitucionalmente determinadas

Made available in DSpace on 2016-04-26T20:23:35Z (GMT). No. of bitstreams: 1 Luis Henrique Marotti Toselli.pdf: 1761447 bytes, checksum: f4f83f36c33fa8101690261e307cdac0 (MD5) Previous issue date: 2015-03-10 / The employer contribution to the cost of the social security system in Brazil, according to article 195, I, "a", of the Federal Constitution of 1988, must levied on the total remuneration arising from services rendered by individuals. However, the Government has created a replacement contribution, mandatory for taxpayers listed in the law, which is imposed on the gross revenue of the companies. The purpose study is to investigate this collection (called "CPRB") in light of the Brazilian constitutional tax system / A contribuição patronal destinada ao financiamento do regime previdenciário no Brasil, de acordo com o artigo 195, I, a , da Constituição Federal de 1988, deve incidir sobre a totalidade das remunerações pagas pelas empresas por serviços prestados por pessoas físicas. Ocorre que o Governo criou uma contribuição substitutiva, obrigatória para os contribuintes listados na lei, que passou a incidir sobre a receita bruta das empresas. Nosso estudo consiste em verificar essa exação (denominada CPRB ) à luz do sistema constitucional tributário

本論文探討兩稅合一制所增設的兩個機制，即稅額扣抵比率及加徵保留盈餘稅對上市公司股利發放、資本結構以及公司租稅規劃的影響。首先以數學模式推導出兩稅合一制下這兩個機制與股利發放率及負債權益比率之間的關係，再據以建立研究假說，而後進行兩步驟多變量程序之實證測試。研究所獲致的結果包括： 　　一、兩稅合一制實施後，上市公司稅額扣抵比率與總（盈餘）股利發放率呈正相關，且上市公司稅額扣抵比率愈高者，其總（盈餘）股利發放率、現金股利發放率及盈餘配股發放率皆較兩稅合一制實施前高。由於公積配股並不受兩稅合一制實施的影響，故本文也發現兩稅合一制實施前後公積配股率並無顯著差異。整體而言，兩稅合一制實施後，總（盈餘）股利發放率、盈餘配股發放率及公積配股率較實施前減少，而現金股利發放率較實施前增加。進一步的分析顯示現金股利發放率的增加係受到健全股利政策的推行影響，而盈餘配股發放率的減少可能是受到股票股利緩課取消的影響。 　　二、兩稅合一制實施後，符合促進產業升級條例第八條及第九條規定之投資方案，選擇股東投資抵減之公司並無顯著多於選擇五年免稅之公司，可能原因為選擇五年免稅有利於公司現金流量及每股盈餘的金額。此一結果雖與預期方向相反，但也顯示政府原先擔心公司會選擇股東投資抵減而造成鉅額稅收流失的疑慮並未獲得實證支持。但從兩稅合一實施後公司股權結構的變動分析顯示，公司法人持股比率較實施前增加，而僑外投資持股率較實施前減少，支持公司在不同股東身分稅負差距的考量下，會有股權結構移轉之租稅規劃，以降低股東所負擔的稅負。 　　三、兩稅合一制實施後，上市公司稅額扣抵比率愈高者，股東所享扣抵權愈多，則舉債租稅利益愈少，因而總負債權益比率將降低；而上市公司保留盈餘比率愈高者，所課徵的保留盈餘稅愈高，舉債利息的租稅利益反而增加，會造成總負債權益比率增加。本文的實證結果也顯示，兩稅合一制實施後，上市公司稅額扣抵比率愈高者，其總負債權益比率較實施前低；而上市公司保留盈餘比率愈高者，其總負債權益比率較實施前高。 　　綜合本論文實證結果顯示，兩稅合一制實施後，稅額扣抵比率的機制確實其有消除股利所得重複課稅的效益，進而提高公司股利發放的意願，並且有助於公司資本結構的改善。但是，政府對於未分配盈餘加徵 10％營利事業所得稅的規定卻不利於公司資本的累積，反而提高舉債的租稅誘因，也可能抵銷稅額扣抵比率降低舉債的效果，值得政府深入檢討對公司未分配盈餘課稅的不利影響。 / Enacted in 1998, the Integrated Income Tax System has two important features, i.e., the imputation tax credit to shareholders and the 10% surtax levied on undistributed earnings. Using two-step multivariate regression, this study exmines the impacts of these two features on corporations' dividend payout, tax planning, and capital structure. The findings of this study are as follows : 　　1. After implementation of the Integrated Income Tax System, the imputation tax credit ratio is positively related with total dividends payout ratios. Companies with higher imputation tax credit ratios tend to pay out more cash dividends and earnings stock dividends, ceteris paribus. However, there appears no significant relation between the imputation tax credit ratio and capital stock dividends. On average, after implementation of the Integrated Income Tax System, stock dividend payout ratios, including earning stock dividends and capital stock dividends, are decreased, but cash dividend payout ratios are increased. The increase in cash dividend payout may be affected by the balance dividend policy by the SEC, which require corporations to pay out greater proportions in cash dividends. The decrease in earning stock dividends may be due to the cancellation of the deferral of tax on stock dividends. 　　2. After implementation of the Integrated Income Tax System, inconsistent with the expectation, companies still prefer the five-year tax exemption to the investment tax credits. The results suggest that companies' choices are affected more by such factors as corporate cashflows and earnings per shares. However, after implementation of the Integrated Income Tax System, there is a significant change in stockholder structures, with the ratios of corporation stockholders being increased while the ratios of oversea stockholders being decreased. The opportunity of tax arbitrage will have a significant impact on corporations' stockholder structures. 　　3. After implementation of the Integrated Income Tax System, for companies with higher imputation tax credit ratios, their stockholders will have greater tax benefits, and, hence, the tax benefit for companies to use debt financing is decreased. Conversely, companies with higher ratios of retained earnings will bear more tax burdens on the 10% surtax levied on undistributed earnings; therefore, the tax benefit of debt financing is increased. The empirical results support that, ceteris paribus, companies with higher imputation tax credit ratios tend to have lower debt-to-equity ratios, while companies with higher ratios of retained earnings tend to have greater debt-to-equity ratios. 　　In summary, after implementation of the Integrated Income Tax System, the imputation tax credits reduce the double taxation on stockholders' dividend income and, hence, improve corporations' capital structure. However, the 10% surtax on undistributed earnings may result in opposite effect on corporations' capital structure. The findings of this study have important implications for the government to take into account the potential adverse impacts resulted from taxes levied on corporations' retained earnings.

L’analyse de la taxation des produits islamiques dans le monde musulman révèle que celle-ci oscille entre contradiction et convergence. En effet, d’une part, les pays du monde musulman ont institué un système fiscal « moderne » similaire à celui des pays occidentaux. Aussi ont-ils œuvré pour assurer la neutralité fiscale des produits islamiques par rapport aux produits conventionnels qui satisfont le même objectif économique. Cependant, l’examen de la manière avec laquelle le système fiscal est appliqué révèle une dominance en la matière du droit positif sur le droit islamique dans lesdits pays. D’autre part, les divergences des écoles de pensées islamiques dans leur définition de certains produits peuvent créer des opportunités d’arbitrage fiscal pouvant impacter les recettes des pays. Des initiatives et des actions sont entreprises, par les pays musulmans et organisations internationales, pour renouer avec le droit islamique. Toutefois, ces initiatives et actions restent limitées. De surcroît, l’intégration de la taxation des produits islamiques dans la nouvelle tendance internationale de lutte contre l’évasion fiscale et le transfert de bénéfices (BEPS) semble être, à moyen terme, la tendance en matière fiscale dans les pays musulmans. Cependant, une réflexion profonde sur l’apport des principes du droit islamique au droit fiscal mérite d’être conduite, notamment, du fait que les principaux enjeux de la fiscalité moderne représentent la pierre angulaire de la finance islamique. / The analysis of the taxation of Islamic products in the Muslim world reveals that it oscillates between contradiction and convergence. In fact, on one hand, countries of the Muslim world have adopted a "modern" tax system similar to the one applied by the Western countries. Thus, they have worked to ensure a tax neutrality of Islamic products compared to the conventional products that fulfill the same economic objective. However, a deeper examination of the manner in which the tax system ensures the tax neutrality in Muslim countries reveals a dominance of the positive Law over the Islamic Law. On the other hand, divergences of Islamic schools of thought regarding the definition of some products can create opportunities of tax arbitrage that may impact the tax revenues of countries. Initiatives and actions are being undertaken by Muslim countries and international organizations to revive the Islamic Law. However, these initiatives and actions remain limited. Moreover, the integration of taxation of Islamic products into the new international trend against base erosion and profit shifting (BEPS) appears to be, in the medium term, the tendency in taxation in Muslim countries. However, a profound reflection on the contribution of the principles of Islamic Law to tax Law deserves to be conducted, in particular, because the main issues facing the modern tax system represent the cornerstone of Islamic finance.

Tax on personal income is one of the direct taxes. Certainly it isn´t one of the simplest. It affects all taxable income of individuals. Based on Income taxes Act, it addresses the issue of income taxation of individuals and legal persons. Some questions are defined for both taxes together. Significant differences are mainly in the construction of the tax base and consequently the tax rates. Tax on personal income is the third most important source of the state budget. I have tried to describe the tax system in the Czech Republic. Then I have focused mainly on tax on personal income. I also tried to highlight the most important changes that have occurred in recent years. Practical part of the thesis is focused on the income taxation of the self-employed. I chose businesswoman who runs a small guesthouse in Český Krumlov. I analyzed the tax actually paid during the last five years, trying to find a suitable alternative tax base calculation, which would allow tax savings.

The graduation thesis is focused above analysis of Legal Entity Income Tax and include new trends aplicated in the Czech Tax Administration. First there is described tax audit general procedure, including operations that are necesarry to do before of initiation of tax audit. Next there is carried out of tax audit till its finishing. After I try to meet readers with implementation of new audit instruments used in tax audit. In the practical part of my thesis there are the most frequent tax frauds and mistakes, from those I aimed for analysis for the problem of the rectyfiing items to claims of course all this operations are carried out with e-audit instruments, especially with analytic software IDEA.

A tese tem a intenção de promover um estudo sobre a efetivação do mínimo existencial pelas normas que regulam a atividade financeira do Estado, mediante uma articulação entre os fundamentos e objetivos fundamentais da república, os direitos fundamentais sociais e os subsistemas financeiro e tributário na Constituição Federal de 1988. A ideia principal é explorar os instrumentos fiscais e financeiros aptos a garantir a efetivação dos direitos sociais individuais (dimensão do mínimo existencial), o que é considerado vital para a superação do subdesenvolvimento brasileiro (relação entre direitos sociais e atividade financeira do Estado). Partindo da constatação de que o Brasil apresenta índices de desenvolvimento humano baixos em comparação à sua riqueza, a tese refutará importações acríticas das concepções de Estado atualmente praticadas em países desenvolvidos, para analisar a função que os direitos sociais previstos na Constituição Federal têm na realidade brasileira atual, bem como qual é o grau de efetividade desses direitos que é exigido pela Constituição. Com base nisso, a tese fará uma ligação entre direitos sociais e a atividade financeira do Estado, de modo a detectar pontos de intersecção entre esses subdomínios e entender de que forma as normas fiscais e financeiras podem dar efetividade ao mínimo existencial. Para tanto, no decorrer do trabalho será feita uma releitura dos diversos instrumentos tributários e financeiros aptos a dar efetividade a direitos sociais, tais como: (a) a competência tributária, (b) os princípios constitucionais tributários (capacidade contributiva, seletividade e não-confisco) e (c) os limites constitucionais orçamentários (orçamento da seguridade social, despesas mínimas com educação e saúde e fundos constitucionais), em nível constitucional, e (d) as desonerações fiscais e (e) as leis orçamentárias em nível infraconstitucional. Por fim, será feita uma crítica se o Estado brasileiro vem ou não manejando corretamente esses instrumentos. / The thesis draws upon the effectiveness of the fundamental rights related to the social minimum through the rules that regulate the financial activity of the Brazilian State, considering both tax and budgetary legislation. The study will be based on a joint interpretation of the foundations and fundamental objectives of the republic, the social fundamental rights and the budgetary and tax systems of the Brazilian Federal Constitution. The main idea is to exploit the tax and budgetary instruments able to ensure the fulfillment of social individual rights (social minimum dimension), which is considered vital to overcome the Brazilian underdevelopment status (relation between social rights and financial activity of the State). Starting from the fact that Brazil has low human development indices in comparison to its wealth (Gross Domestic Product), the thesis will refuse of uncritical importation of conceptions of State currently applied in developed countries, in order to examine the role that social rights currently have before the Brazilian social reality, as well as the degree of effectiveness of such rights that is required by the Constitution. Based on this, the thesis will establish a connection between social rights and financial activity of the State, in order to detect the intersectional points between these areas and understand how the tax and budgetary laws could bring effectiveness to the social minimum. To achieve that, this work will try to reinterpret tax and budgetary instruments that could be able to give effect to social rights, such as: (a) the power to tax, (b) tax principles (ability to pay, selectivity and non-confiscation) and (c) the constitutional budget limitations (social security budget, minimum expenditures on education and health and constitutional funds), in constitutional level, and (d) the tax exemptions and (e) the budgetary laws. Finally, this work will launch a critic on the way that the Brazilian Government has been using such tools in order to achieve its social responsibility before the people.