Vinculação dos impostos com finalidade extrafiscal

Abstract

The paper argues favorable position to bind tax with extrafiscal purpose, reinforcing the taxpayer's control over the actions of the government since the time of use to the management of this resource in achieving objectives and constitutional values. Federalism as a form of government, depending on their institutional design enables policy communities achieve good levels in the provision of public services to its citizens, realizing an ideal of distributive justice. Government to achieve this ideal use tax species with extrafiscal purpose. The use of water for various purposes to the constitutional commandment means tax collection beyond the ability to pay of citizens by installing a tax injustice frame that violates the fundamental rights of the citizen and the good faith and trust of the relationship between taxpayers and state. The theoretical framework for this study was the work of Ricardo Lobo Torres when considering the principle of ability to pay as a means to obtain fair taxation, to understand that extrafiscality is far beyond a stand-alone entrance to the public coffers, also serving to reach of fair taxation. The method employed was the dialectical-dogmatic, consistent in the analysis of the constitutional provision of art. 167, IV CRFB / 88 and art. 16 CTN determining not bind tax to specific state activities. The analysis of the items in the screen under the national doctrine and jurisprudence is unanimous by the literal application of its texts, but the work aims to build another perspective linking taxes to specific purposes materializing the objectives set out in CRFB /88.