Prudência, misericórdia e justiça: ideais para a proteção do sistema tributário por meio da isenção fiscal

Abstract

This work has the aptitude to present the concept of prudence as a basic premise to justify the meaning of mercy as a fundamental element for tax forgiveness in the light of John Rawls' ideal of justice. This study also has the objective of defining and justifying social rights as true fundamental rights, in order to recognize them, as well as civil and political rights, with the immediate applicability conferred by the Citizen Constitution of 1988. Having established these assumptions, the first chapter discusses prudence as a human behavior that must be present in decisions applied to law. In the second chapter, mercy is presented as historically being one of the bases of the State-citizen relationship and which is deepened as an element of protection of the tax system, if, applied in association with the rawlsian element of justice, aiming at the protection of minorities through of conditions that encourage development through “effort”. In the third chapter, fundamental rights are addressed as the main purpose of taxation, which must be an instrument to guarantee the constitutional protections of the tax system. In the fourth chapter, this study presents the broad concept of tax exemption that, if created and applied through prudence, with the objective of guaranteeing a fair-structural tax system, shoud consider mercy as a form of protection of this system. Finally, in the fifth and final chapter, this thesis proposes an effectiveness of the tax system through the concepts of justice and mercy in specific cases that must apply the tax exemption considering the presented basis of prudence