Equality in taxation for non fiscal purposes

• Autor(a) principal: Folloni, André
• Data de Publicação: 2014
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Direito GV
• Texto Completo: https://periodicos.fgv.br/revdireitogv/article/view/43565
• topic: STATE INTERVENTION; DEVELOPMENT; TAXATION; EXTRAFISCALITY; EQUALITY; INTERVENÇÃO DO ESTADO; DESENVOLVIMENTO; TRIBUTAÇÃO; EXTRAFISCALIDADE; IGUALDADE

IN RECENT YEARS, BRAZIL HAS OFTEN USED TAXATION TO INDUCT ECONOMIC ACTIVITIES, INTENDING TO ACHIEVE THE GOALS OF REGULATING THE ECONOMY. THIS USE OF TAXATION FALLS ON WHAT THE LAW THEORY TRADITIONALLY CALL “EXTRAFISCAL TAXATION”. IT CAUSES A DIFFERENTIATION BETWEEN TAXPAYERS: THOSE WHO ALREADY PERFORM THE CONDUCT DESIRED BY THE GOVERNMENT AND THEREFORE WILL NOT BE AFFECTED BY EXTRAFISCAL TAXATION, AND THOSE WHO DO NOT REALIZE IT, AND THAT WILL BE THE RECIPIENTS OF SUCH TAXATION. CREATING A DIFFERENTIATION, THIS FORM OF TAXATION IS SUBJECT TO THE LEGAL CONTROL OF EQUALITY. BUT THE TRADITIONAL DOCTRINAL WAYS OF EQUALITY CONTROL IN TAX LAW, DERIVED FROM THE ABILITY TO PAY, ARE NOT FULLY APPLY TO THIS TYPE OF TAXATION. THIS PAPER INVESTIGATES HOW THE PROPORTIONALITY CRITERION VALIDITY CONTROL OF INEQUALITIES CREATED BY THE STATE TO TAX IN ORDER TO INTERFERE IN THE ECONOMY, DIRECTING IT TO PROMOTE CERTAIN PURPOSES.