Extensão da aplicação do princípio da não-cumulatividade ao imposto sobre serviço à luz da teoria da justiça de John Rawls

Abstract

This study aims to examine the possibility of applying the Theory of Justice by John Rawls on the extent of the application of the principle of non-cumulative tax to services. Starting from an ideal situation based on contractarian tradition, Rawls describes a hypothetical situation in which the contracting parties, rational, moral, free and equal persons, chosen under a "veil of ignorance", the principles of justice that should govern the basic structure of society. From the exposition of the theory and analyzing in detail the principles of justice established by Rawls, part to a hypothetical analysis of how the Brazilian constituent should have acted in the determination of fundamental rights and duties carved in the Constitution, especially in regard to tax levied on services.