Seeking Fundamental Rights: Parameters for a dogmatic reconstruction of Brazilian Public Finance Law.

• Autor(a) principal: Graziane Pinto, Élida
• Data de Publicação: 2022
• Outros Autores: Mata Machado Tavares, Francisco
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Brasileira de Estudos Políticos (Online)
• Texto Completo: https://pos.direito.ufmg.br/rbep/index.php/rbep/article/view/905
• topic: orçamento público; dívida pública; política fiscal; tributação; direitos fundamentais; public budget; public debt; fiscal policy; taxation; fundamental rights

The article applies a Habermasian approach to the reconstructive method to the dogmatics of Brazilian Public Finance Law. Such an endeavor is lead by a set of theoretical efforts directed to achieving concepts, hermeneutical standards and principles that prioritize fundamental rights, rather than focus on private wealth protection, as current mainstream works do. Hence, public budget and public debt issues detaches from the state-of-art approach that understands its object as the shrinking of social expenditures with no normative considerations on fiscal costs and risks related to the public debt management, which should be aimed at accomplishing proper exchange, monetary and credit policies. On the contrary, it stresses planning and decision-making aspects of a system established to assure the material conditions for the implementation of fundamental rights. Tax Law, coherently, is depicted as a social relation that promotes fundamental rights not only by the means of the resources it extracts, but on its own terms. Thus, it is no longer regarded as an irreconcilable conflict between the State and its taxpayers.