Justiça fiscal e desenvolvimento econômico como vetores de concretização dos direitos fundamentais

Abstract

The study aims to critically examine the issue of implementation of fundamental rights from the perspective of taxation and economic order, using the theoretical descriptive method. Starting from the application of contemporary hermeneutics elements in search of a meaningful construction under the tax constitutional principles of the 1988 Federal Constitution, presents an interdisciplinary approach centered on the dialogue of the legal world with economics, assuming the premise that the achievement of fundamental rights essentially depends on the generation of increasing amounts of public funds from the tax revenues and also from economic development, in harmony with efficient structures to control the application of public resources. Critical analysis of the current tax structure and its main taxes under the criterion of satisfaction of fair taxation and constitutionally established economic development, evidencing the antinomy between the constitutional principles of taxation and the normative formulation of taxes. Presentation of the new fair and developmentalist tax order foundations prolific to fundamental rights.