Tributação e abuso de poder

Abstract

The present work deals with the study of the phenomenon of abuse of power committed by the State in the exercise of the power to tax, from the perspective of the financial autonomy crisis of the Brazilian Federal Tax State and from a systematic analysis that, in turn, considers the taxation as a tool for achieving the fundamental objectives of the Republic, especially that of reducing social and regional inequalities. Thus, the research aims to study the occurrence of abuse in the power to tax, starting from an analysis of the Fiscal State within the context of loss of global autonomy due to the financial crisis. From there, its direct consequence is approached, namely, the increase in fiscal pressure on taxpayers due to the need to maximize public funding. Using a qualitative research methodology of deductive hypothesis, the mismatch of fiscal behavior is discussed, whether in terms of the duty to pay taxes by the taxpayers, or in the exercise of the power to tax by the State, where there is a need to protect principles, values and rules in order to establish a tax morality that harmonizes the interests of these subjects. Finally, the work shows that within a context of clear material inequality in relation to the taxpayer, the Tax State practices several abusive acts that exacerbate the legal purpose of the taxing power attributed to it, which becomes a mere collection and without material limits, to the firm detriment of the fundamental rights of taxpayers. Thus, it is concluded that the State becomes the author of the practice of unlawful acts when it seeks to collect taxes within this context, which justifies the nullification of the acts practiced through an effective fight for the legal system and the accountability of those involved. Such combat is presented in the current reality in an insufficient way, generating as a consequence the institutionalization of abusive practices by which the State uses as tools to increase tax collection efficiency.