Justice and Legitimacy in Taxes: The Implicit Immunity of the Existential Minimum

• Autor(a) principal: Silveira, Vladmir Oliveira da
• Data de Publicação: 2022
• Outros Autores: Jaques, Abner da Silva, Vasques, Arthur Gabriel Marcon
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Jurídica Cesumar - Mestrado (Online)
• Texto Completo: https://periodicos.unicesumar.edu.br/index.php/revjuridica/article/view/10806
• topic: Fundamental rights; Implied tax immunity; Minimum existential tax; Tax justice; Tax law; Derecho tributario; Derechos fundamentales; Inmunidad fiscal implícita; Justicia fiscal; Mínimo fiscal existencial; Direito tributário; Direitos fundamentais; Imunidade tributária implícita; Justiça tributária; Mínimo existencial tributário; Direito tributário

The research aims to analyze the tax immunity institute, correlating it with the importance for the materialization of the values erected as fundamental taxpayers' rights, mainly the social ones. The justification, in turn, is related to the identification that certain amounts earned are not new wealth or presumptive facts for the ability to pay, but only amounts necessary to maintain the taxpayer's subsistence with dignity. Thus, considering that there is a need to balance the legitimacy of taxation with social rights, the research, using the instruments of hermeneutics, seeks, as a problematic, to answer whether the Federal Constitution, in addition to its role described in the article 150, item VI, recognizes the implicit tax immunity of the citizens' existential minimum. The research is based on the dogmatic paradigm of law with an emphasis on values, and makes use of the hypothetical-deductive method, based on bibliographical and documentary research, aiming to prepare an exploratory and descriptive study.