Reforma tributária e justiça fiscal à luz do Estado social

Abstract

This article aims to critically analyze the current proposals for tax reforms in order to achieve fair taxation, according to the dictates of the Social Stade. The theoretical framework used was the neoconstitucionalism, in order to apply the normative force of the Constitucion and its fundamental principles to the Brazilian Tax System. Considering the proposed objectives, the methodology used was the criticaldialectic bibliography, carrying out an analysis of tax legislation, the Constitucion of the Federative Republic of Brazil, proposals for reforms and doctrines. The article presentes the social character of the Federal Constitucion, aiming at adapting the National Tax System to the fundamental principles and objectives of the Federative Republic of Brazil as a means to reduce social inequalities, through a fair and eficient taxation. Finally, it was found that the current taxation focuses mainly on consumption to the detriment of income and assets and that the tax reform proposals under discussion are not sufficient and effective to achieve the objectives of the Social State, incurring in a lack of fiscal justice. It was also verified that there are proposals capable to approach the Tax System of a fair and equal taxation.