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Previous issue date: 2012-03-13 / The present study has as its central theme the social role of taxation in the Democratic State of Law. Initially, a historical overview on the fundamentals of taxation has been presented, showing the evolution which took place throughout the different state models experienced. Then, some ethical features related to the tax activity have been pointed, specially the notions of fiscal justice and the redistribution of wealth, which must work as fundamentals for taxation. Afterwards, the evolution of the legal-tax thinking has been shown, this thinking has been considering taxation not as an end in itself anymore, based on the State sovereign power, but by the approach of its relation with the fundamental rights, increasingly more evident. After having presented general aspects relating to the principle of social role, the possibility of its application, also in the tax area, has been identified, taking into consideration the power taxation plays in society. In this sense, it has been shown that the tax activity plays an important role in the promotion and financing of the fundamental rights, being appropriate the implementation of mechanisms that favor the practice of this social role of taxation, such as the taking of extrafiscal measures. Subsequently, it has been found that in the Democratic State of Law, the payment of taxes represents a citizen true fundamental duty, which must contribute to the maintenance of the society he / she constitutes, based, among other factors, on the idea of social solidarity, constitutionally foreseen among the fundamental aims of the Federative Republic of Brazil. Concerning the social solidarity, it has been pointed out that, as a rule, it is applied to the extrafiscal taxes according to principle, which may trigger their decrease or increase; as to the fiscal taxes, the social solidarity is seen mostly through the principle of the contributive capacity; as to contributions, the group solidarity fundamental duty is applied , except for the contributions to the Social Security , in which the general social solidarity fundamental duty is applied. Through the analysis of concrete cases, it has been verified that the Brazilian High Courts have been adopting the notion of social solidarity in the tax area, helping the understanding that taxation plays a social role to be applied. / O presente estudo possui como tema central a fun??o social da tributa??o no Estado Democr?tico de Direito. Inicialmente, foi apresentado um panorama hist?rico acerca dos fundamentos da tributa??o, demonstrando-se a evolu??o ocorrida ao longo dos diferentes modelos estatais vivenciados. Ap?s, foram apontados alguns aspectos ?ticos envolvidos na atividade tribut?ria, em especial as no??es de justi?a fiscal e redistribui??o de riquezas, que devem servir como fundamentos para a tributa??o. Em seguida, demonstrou-se a evolu??o do pensamento jur?dico-tribut?rio, que vem considerando a tributa??o n?o mais como um fim em si mesma, com base no poder soberano do Estado, mas sim pelo enfoque de sua rela??o com os direitos fundamentais, cada vez mais evidente. Ap?s serem apresentados aspectos gerais relativos ao princ?pio da fun??o social, foi identificada a possibilidade de sua aplica??o tamb?m na seara tribut?ria, tendo em vista o alcance que a tributa??o possui na sociedade. Nesse sentido, demonstrou-se que a atividade tribut?ria possui um relevante papel na promo??o e financiamento dos direitos fundamentais, sendo cab?vel a implanta??o de mecanismos que privilegiam o exerc?cio dessa fun??o social da tributa??o, tais como a ado??o de medidas extrafiscais. Na sequ?ncia, apurou-se que no Estado Democr?tico de Direito o pagamento de tributos representa verdadeiro dever fundamental do cidad?o, que deve contribuir para a manuten??o da sociedade que comp?e, com base, entre outros fatores, na id?ia de solidariedade social, prevista constitucionalmente entre os objetivos fundamentais da Rep?blica Federativa do Brasil. Acerca da solidariedade social, destacou-se que, em regra, esta ? aplicada aos tributos extrafiscais na forma de princ?pio, o que pode ensejar a minora??o ou a majora??o dos mesmos; j? quanto aos tributos fiscais, manifesta-se sobretudo por meio do princ?pio da capacidade contributiva; no tocante ?s contribui??es, utiliza-se o dever fundamental de solidariedade de grupo, com exce??o das contribui??es para a Seguridade Social, ?s quais se aplica o dever fundamental de solidariedade social geral. Por meio da an?lise de casos concretos, verificou-se que os Tribunais Superiores brasileiros v?m adotando a no??o de solidariedade social na seara tribut?ria, contribuindo para o entendimento de que a tributa??o possui uma fun??o social a ser exercida.
| Identifer | oai:union.ndltd.org:IBICT/oai:tede2.pucrs.br:tede/4181 |
| Date | 13 March 2012 |
| Creators | Corr?a, Samantha |
| Contributors | Silveira, Paulo Ant?nio Caliendo Velloso da |
| Publisher | Pontif?cia Universidade Cat?lica do Rio Grande do Sul, Programa de P?s-Gradua??o em Direito, PUCRS, BR, Faculdade de Direito |
| Source Sets | IBICT Brazilian ETDs |
| Language | Portuguese |
| Detected Language | English |
| Type | info:eu-repo/semantics/publishedVersion, info:eu-repo/semantics/masterThesis |
| Format | application/pdf |
| Source | reponame:Biblioteca Digital de Teses e Dissertações da PUC_RS, instname:Pontifícia Universidade Católica do Rio Grande do Sul, instacron:PUC_RS |
| Rights | info:eu-repo/semantics/openAccess |
| Relation | -1046629855937119302, 500, 600, 2194221341323903125 |
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