O princípio da capacidade contributiva como instrumento de justiça fiscal à luz da Constituição Federal de 1988

Abstract

In a democratic state of law, the exercise of power is linked to the regulations established by the legal system itself. Within the Tax Constitutional System, taxation is delimited by several norms foreseen, in particular, in the Federal Constitution. The constitutional limitations to the power to tax are divided into genera and species, among which are the powers, immunities and so-called principles. One of the fundamental principles of tax law is precisely the Contribution Capacity, which is directly linked to a conception of just taxation and mechanism of effective tax justice in a scenario marked by inequalities. This principle uses very abstract conceptions, which sometimes detract from its application. And as a normative unit within a system, it is related to other norms and presents several relevant facets to be considered within the constitutional legal order. It relates to legality, consecrating legal security and democracy, with equality, to present a criterion of distinction between taxpayers, with the prohibition of confiscation to present a limit of taxation. The main objective of this paper is to demonstrate the juridical influence of the Principle of Contributory Capacity as a paradigm for the construction and implementation of Fiscal Justice in the Brazilian state in the light of the Supreme Charter of 1988. The research is justified in order to foment the discussion about a better distribution of tax burden in the National Tax System, in a fair and efficient manner. For that, a study was used of the legal-dogmatic side, to investigate its effectiveness in the social and factual plane. The predominant technique used was that of the bibliographic analysis, whose results are arranged to follow.