Segurança jurídica, tributação e desenvolvimento econômico no Brasil : uma análise jurídico-econômica

Abstract

In Brazil, the debate regarding the economic and social development of the country is constant, giving rise to various theories and solutions for distinct problems that affect this development. The fact is that over the years, economic fluctuations and the failure to discover an effective solution to economic instability, and consequently the lack of full guarantee of rights in the social context, have raised concerns among political representatives and the population. Within this context, the hypothesis is put forward that applying the principle of legal certainty in tax law is one of the key factors for the country's economic and social progress. The non-application of this principle creates instability regarding the situation of national taxpayers and business relationships with foreign investors. The legal tax structures that make up the national legal system are analyzed to determine if they ensure the application of legal certainty in the country. Furthermore, the study delves into various doctrinal analyses on the subject, which lend credibility to the presented research. The entire study aims to validate the initial hypothesis and propose alternatives for a more comprehensive application of this principle within the fiscal context.