A resposta correta tributária entre os imperativos da justiça pós-convencional e a positividade do direito: Aportes teóricos para uma tributação democrática na sociedade contemporânea

Abstract

Faced with a context characterized by social inequality, in which taxation plays an important role, it’s relevant to discuss how is possible to structure correct tax responses in order to break with the cycle of exploitation that perpetuates the asymmetries that denigrate human condition. In this sense, starting from the theory of base provided by Habermas, which proposes that Law - and therefore taxation - should have its legitimacy conferred by the dialogue based on pragmatic assumptions of postconventional justice, it’s questioned: in which ways is it possible to sustain the existence of correct tax responses, considering, therefore, that taxes need to be established by Positive Law to be valid, and simultaneously, need to be articulated with a postconventional form of justice to be legitimate? From this, the pretension of the present research is to bring light to the presuppositions of a correct taxation, which can bring new meaning to the idea of tribute, defined as an instrument of society acting on itself, understood as an object aimed at human emancipation. For this, the work made use of the phenomenological-hermeneutical approach, given the need to construct the correct answer from the participant's perspective of the discourse, and the historical-critical method of procedure, considering the need to situate the matter worked within space-time, so as to enable the critique of institutes that only reproduce the so-called culture of privilege. The technique used was bibliographical, with the use of books, articles, statues, and national and international scientific productions. In structural terms, the dissertation was divided into three chapters: in the first one, the correct tax answer was discussed in the perspective of postconventional justice, evidencing its pragmatic assumptions; in the second, the question of the correct answer was approached, changing, however, the perspective to the Positive Law point of view; in the third and last chapter, the Brazilian context was discussed, demonstrating how the asymmetries of the tradition are still impregnated in the adopted tax model, which demonstrates the urgent need to adopt new practices in order to produce correct answers. Finally, it was concluded that the public use of reason, as understood by Habermas, allows the formation of correct tax answers from the moral point of view, operationalized according to the ideal role taking. Thus, the norms that define the content of tax decisions can be discussed in the public sphere - the center of deliberative democracy - which accords the imperatives of postconventional justice, and, at the same time, can be formed according to Positive Law, observing the background of contemporary constitutionalism, which limits the constructions of meaning made by the interpreters of tax issues. In this way, one arrives at the form of the correct answer, which is democratic, substantially adequate and openned to new alternatives before the contingent contexts of contemporary society.