A função social do tributo sob o enfoque do princípio da dignidade da pessoa humana

Abstract

This dissertation aims to study the realization of human dignity made possible by compliance with the social function of the tribute, in relation to taxation under the fraternal bias adopted by the Constitution. To keep and carry out their main activities the state has to get resources, hence the collection of taxes, one of its main mechanisms to achieve this purpose without which it would be difficult to meet the social goals to which it is bound by the highest law. To this end, the collection must be fair and equitable, guided by the principles laid down by the Constitution and the National Tax System. Without obtaining resources through taxation there is no way the state perform its core activities in favor of social welfare. The reflection proposed in this study involves the fulfillment of the social function of the tax, in particular, that the guarantor of the principle of human dignity and the existential minimum. The study addresses the actions of the government concerning the enforcement of fundamental rights on the basis of tax constitutional principles. To develop it, the scientific deductive method of literature were used