Interseção dos fatores constitucionais de intervenção econômica estatal responsáveis pelo retorno acerca da qualidade de vida das sociedades

Abstract

In the legal context of Brazil, the approach to taxation is commonly limited to a positivist perspective, focused on examining the formal aspects of tax legislation. The legislation in question generates cost and benefit impacts for society, providing opportunities to reflect and develop new institutional arrangements with greater social effectiveness. It is essential to recognize that taxation is fundamental for the adequate enjoyment of free enterprise. Government action, through its institutions, is crucial to sustaining an environment of market exchange, ensuring the free exercise of economic activity. Predicting human behavior from the perspective of maximizing benefits is vital both in the legal sphere, from a normative perspective, and in the economic field, which is guided by the optimization of the allocation of resources, which are limited. The interaction between the State and the economy has been characterized by a dynamic of approaches and separations, in a pendulum historical movement, which involves constitutional factors of intervention. Through the study of the Return to Social WellBeing Index (IRBES), it is possible to monitor the transparency and control of tax collections and investments in Brazil and globally, since this index is the result of the combination of data on the Index of Human Development (HDI) and the Tax Burden on the Gross Domestic Product (GDP). It appears that the better the allocation of resources, the higher the IRBES tends to be, considering studies on human development reports, which demonstrate that resources are not being allocated efficiently to ensure the realization of the fundamental rights provided for in the Constitution of the Republic. The problem of the work consists of evaluating the object of renunciation at the time of a choice, which implies analyzing the opportunity cost and the necessary efforts, considering that certain decisions involve high risk and planning, not limited only to the financial aspect, but to the well-being. It is justified by the gap between what is positive and the concrete political and social reality. From this perspective, the objective of this work is to investigate the part of economics applied to law, which guides public policies by rationalizing decision-making based on maximizing results and efficiency in the use of available resources. Therefore, through a theoretical and constitutional approach, economics is used to understand law. Therefore, to ensure the dignity of the human person and other fundamental principles, the economic analysis of law, together with the GDP, HDI and IRBES indices, are valuable instruments to support the effective margin of return on public investments.