Limitations on extrafiscality for the prevention accident factor – FAP

• Autor(a) principal: Pimenta, Daniel
• Data de Publicação: 2016
• Tipo de documento: Artigo
• Idioma: por
• Título da fonte: Revista Brasileira de Políticas Públicas (Online)
• Texto Completo: https://www.publicacoesacademicas.uniceub.br/RBPP/article/view/3913
• topic: Direito Tributário; Direito Previdenciário; Direito Constitucional; FAP, Extrafiscalidade, Tributação

The determination of a mechanism such as FAP, which imposes higher individual tax rates of social security contributions to taxpayers who have higher numbers of labour accidents and granting of accident pension benefits, challenges the interpreter to pursue its conclusions on the theoretical pillars of extrafiscality, given the enormous complexity and theme of wealth. This study seeks to analyze certain aspects of the matter, demonstrating that limits on extrafiscality can interfere with the systematic implemented by the taxing power, and how FAP, like delimited by the legislature and by current regulatory norms on the matter, may impose risks to constitutional guarantees defined in the economic order and in the limitations on constitutional the power to tax.