Função extrafiscal do tributo para proteção da saúde

Abstract

This work proposes to analyse the applicability of the extrafiscal function of taxes to provide protection to the fundamental right to health. The State, to achieve this objective, is used by the extrafiscal function of the taxes, providing incentives or creating obstacles to the practice of certain ducts. With the aim of demonstrating how State actuation occurs, it will initially be addressed to the fundamental right to health is adressed, as stated in the constitutional text. Shortly thereafter, conceptual and introductory aspects will be presented on taxes, with emphasis on the extrafiscal function. Ultimately, it will be a critical analysis of taxes that are commonly used for, directly or indirectly, to produce health effects. It was noted that the extrafiscal function of taxes provides protection to the right to health, but it is highlighted the need to compatible it with the fiscal function, so that it does no pay waiver of revenue and hence precariousness of public health services. The methodology adopted will be bibliographical and dialectical critic. The theoretical milestone that will guide this monograph will be the pospositivism, which confers normative force on constitutional provisions.