Princípio da subsidiariedade como regulador das intervenções estatais extrafiscais na economia

Abstract

Throughout history, the State, consolidated as an organized power, has promoted interventions in the economic domain in an attempt to correct imbalances in the market system and thus fulfill its constitutional duty to combat social inequalities and foster economic development. To fulfill this purpose, the State seeks in the tax collection the necessary financial resources, however, with the advent of capitalism, the collection function has not proved to be sufficient to fund the operation of the state machine and to finance the increase in the provision of its services. In this scenario, the State starts to use the tax in a different way from its tax collection function, the extra-fiscal function, undertaken as an instrument of the Public Power to intervene indirectly in the most varied sectors, with the purpose of promoting economic development and correcting regional distortions. Nevertheless, by undertaking such a tax policy and carrying out extra-fiscal interventions, the State achieves fundamental rights guaranteed constitutionally, limiting the freedom of action of its taxpayers or treating them differently in relation to others. Thus, it becomes necessary to verify the legitimacy and justification of such indirect state interventions in the economic field, their real needs, objectives and purposes, which must be done through regulation, based on legal principles that test their criteria. and examine its purpose, imposing limits on state action. Therefore, this research aims to verify the limits of extrafiscality as an intervention in the economic domain, examining the justification, legitimation, its main purpose and analyzing its criteria, results and consequences, through the main legal principles that can better exercise the regulation of such interventions through extra-taxation, in particular the principle of subsidiarity. The study provides a critical view of state interventions for extrafiscal purposes, whose approach runs through the Economic Order, the classification of state interventions in the economy, Extra-taxation and the tax principles guiding state action in the economy and the limits of state action in the economic domain: subsidiarity principle as a regulator of extra-fiscal rules. The focus of the research is on the use of extra-fiscal taxation as a form of state intervention, highlighting the principle of Subsidiarity in this context, analyzing the possibility of this principle being considered or not as more appropriate to exercise the regulation of extra-fiscal interventions in the economic domain and the doctrinal contradictions on the topic.