Direitos fundamentais e Reforma Tributária (EC n.º 132/2023) os limites ao exercício do poder tributário como critério de promoção da justiça fiscal
Over the past decades, fundamental rights have increasingly played a leading role in the formation and application of the law. Likewise, in matter of tax law, this issue has been repeatedly brought into perspective, particularly to limit the scope of state action as the holder of the monopoly on pow...
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| Tipo de recurso: | tesis de maestría |
| Estado: | Versión publicada |
| Fecha de publicación: | 2025 |
| País: | Brasil |
| Institución: | Pontifícia Universidade Católica de São Paulo (PUC-SP) |
| Repositorio: | Repositório Institucional da PUC_SP |
| Idioma: | portugués |
| OAI Identifier: | oai:repositorio.pucsp.br:handle/45062 |
| Acceso en línea: | https://repositorio.pucsp.br/jspui/handle/handle/45062 |
| Access Level: | acceso abierto |
| Palabra clave: | CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO Direitos fundamentais Direito constitucional tributário Princípios constitucionais tributários Rigidez constitucional Justiça tributária Reforma tributária EC n.º 132/2023 Fundamental rights Constitutional tax law Constitutional tax principles Constitutional rigidity Tax justice Tax reform Constitutional Amendment 132/2023 |
| Sumario: | Over the past decades, fundamental rights have increasingly played a leading role in the formation and application of the law. Likewise, in matter of tax law, this issue has been repeatedly brought into perspective, particularly to limit the scope of state action as the holder of the monopoly on power, aiming to preserve individuals' fundamental rights. In this context, this study aims to analyze the changes introduced by the Tax Reform (Constitutional Amendment No. 132/2023) to the Brazilian Constitution, as well as the regulatory acts derived from it. The analysis demonstrates that, although the reform contains elements that may indicate the effective application of the principles of justice as a fundamental right of Brazilian citizens (and taxpayers) from certain perspectives, in various instances, it fails to observe this principle or, alternatively, relativizes its scope. This could have a significant impact on what the Constitution itself establishes as the objectives of society |
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