Um estudo dos direitos fundamentais e as contribuições sociais no ordenamento jurídico brasileiro: a problemática do princípio da capacidade contributiva

• Autor(a) principal: Mendes Neto, João Paulo
• Data de Publicação: 2012
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34473
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Direitos sociais; Direitos fundamentais; Justiça comutativa; Justiça distributiva; Judicialização da política; Contribuições sociais; Capacidade contributiva; Efetividade; Social Rights; Fundamental Rights; Commutative justice; Distributive Justice; Judicialization of politics; Social contributions; Contribution capability; Effectiveness

The present study aims to define and justify the social rights as true fundamental rights, in a manner that recognizes, as civil and political rights, an immediate applicability given by the Citizen Constitution of 1988. Established this base premise, the work defends the capacity of the Judicial Power to function as an instance to give effectiveness to social guarantees, especially, to the right to health, despite recognizing that it does not belong only to that Power ensure such effectiveness. In this manner, the study will search the social contributions as species of the existing taxes in the national law, addressing its’ concept, and classification among the other taxes. This approach will enable to present the problem implied by the principle of the contribution capability, and if it applies or not to this tax specie in analysis. Finally, it is defended that structuring and integrative interpretation of the Constitution can allow the affirmation that the Brazilian State is turned to the ultimate reason to improve the social reality affected by the lack of recognition of these rights to society