A teoria da justiça em face das imunidades tributárias

Abstract

ABSTRACT

The principles of justice are observed from the description of the basic structure of a constitutional democracy, a time that speak about a reasonable approach and in an extension of our weighed judgments. In this context, the objective of this study is to interlace the theory of justice with the constitutional principle of the immunity tax. Theme of great importance and not much discussed. It is distinguished the importance of the immunity tax as the source of the theory of justice used by many philosophers, as it will be an object of analysis. The importance of the immunity tax as source of distributive justice that aims to limit the power to tax. The ability tax is of constitutional nature. The Immunity tax is a rule of law of structure and nature privatively constitutional, and its subject consists in the negative delimitation of the ray of incidence of the ability norm tax. Therefore, the rule of the immunity tax determines a not ability or incompetence of the human being who pays taxes to make to fall again tribute into definitive hypotheses, minimizing even more the field of incidence of the ability norm tax. It is essential that the Constitution guarantees the freedom of conscience and thought, as well as the personal and equal rights so that there is an ideal process of politics. Considering that the laws have to respect the principles of justice and the constitutional limits. Concerning economical and social politics, the appreciation of the law justice depends of the political and economical doctrine and of the social sciences that associated to the principles of the difference, hides the eventual injustice. In this direction, the development of this study, follows these specific objectives directing them to the central theme. For all, it is necessary the analyses of the diversity of laws, doctrines and concepts that are related to the theme. Thus, uses the inductive approach when concerning the procedure. And the methodology is a bibliographical research.