Tributação no Brasil do século XXI: uma abordagem hermeneuticamente crítica

Abstract

In the framework of Contemporary Constitutionalism, the taxation in Brazil is analyzed from the called critical hermeneutics of Law, showing that its redistributive function has not been desired and observed, in recommended terms by the Brazilian Constitution. Despite the fundamental role that the taxation develops, the social actors responsible for its preparation, unconstitutionalization and management, showing refractories to the paradigmatic changes operated by the philosophy of language and by the constitutional movement. That occurs both in the scope of constituted Powers as in the doctrine in the tax matters, which uncritically endorses the positions that have been entered by that Powers. In this conjuncture, recognizing the normativity of the constitutional text, the central role of the language developed by the ontological-linguistic shift the transformer character assigned to the Law Democratic State, it is analyzed the role of the principles that must shaping the exercise of taxation function. Only from understanding authenticates taxation, that the constitutional promises must befulfilled by the means of tax progressivity and by the mechanisms of wealth redistribution, in the proper application of the principle of ability to pay – expression of the principle of equality in tax matter. In this perspective, there is a series of instruments and mechanisms in the provision of national legal imaginary, in order to recover the role of centrality of the taxation in building a free society, fair and equitable and, therefore appropriate to the current Constitution. That is, so, suspend inauthentic injuries on the principles and rules that sometimes trivialize the taxation in Brazil and, from this, allow that rules that are committed to the redistributive function may be instituted, implemented and interpreted and, therefore to ensure that major constitutional promises reach the ir concreteness.