Tax Justice as Promotion Mechanism of National Development

• Autor(a) principal: de Oliveira, Bruno Bastos
• Data de Publicação: 2015
• Outros Autores: Araújo, Edjane Barbosa De Freitas
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista de Direito Tributário e Financeiro
• Texto Completo: http://www.indexlaw.org/index.php/direitotributario/article/view/206
• topic: Tax Justice;Tax;Development; Justiça Fiscal;Tributário;Desenvolvimento

The need for implementation of existing development project in our Constitution and can not be understood only in the political, economic or social, but in all of them all, is pressing. Analyzing this situation under Tax Law, its implementation exploits the realization of equality and fundamental freedoms of taxpayers, through the state, which has the regulatory power of the entire tax law. Thus, currently, the State has been responsible for designing and setting limits to a propellant and rampant pseudo development, rather than draw effective ways and methods for the taxpayer to exercise his right and duty to pay taxes in a fair and humane way, from the materialization of ability to pay. Tax reform is one of the main instrumental way of promoting tax justice for national development. Important thus examine the tax taxation as a way to consolidate one of the fundamental objectives of the Constitution, which is the national development, and in return the key role of the State as holder of all imposing competence in the tax area.