Capacidade contributiva nas contribuiÃÃes à PrevidÃncia Social: direitos fundamentais do cidadÃo-contribuinte e justiÃa fiscal

AUTOR(ES)

Mayra Andrade Marinho

DATA DE PUBLICAÇÃO

2005

RESUMO

The state since when started being called Modern State has been through many changes. The taxation, essencial phenomena to the stateâs existence, has also been througt lots of transformations, one of which is the increasing in avarege of some kinds of taxes, called contributions, who gradually seem to be replacing the direct taxes. Due to this brand new perspective of the taxation phenomena, it turns into something fundamentally important harmonizate this contributions to the taxpayersâ human rights. The right to exist, materialized as the minimum right to exist, must be inexorably respected and fullfiled, but in its larger and more extended version- the human condition, such as Hannah Arendt describes. So, the need to coordinate the social previdence contributions of the cityzen to the minimum right to exist comes out and it can be made by aplying the principle of contributive capacity, that can become effective not through the use of its classic subprinciples, such as progressivity, but through the principle of proporcionality

ASSUNTO(S)

mÃnimo existencial minimum right to exist direitos fundamentais do contribuinte human rights of the tax payer social previdence contributions direito contribuiÃÃes previdenciÃrias capacidade contributiva contributive capacity

Documentos Relacionados

• One Soon Quarrel On the Social welfare of Brazil
• O juÃzo itinerante e o acesso à justiÃa : um estudo no Ãmbito da JustiÃa Federal da 5 RegiÃo
• A influÃncia da teoria do consenso na justiÃa penal: o advento da Lei 9.099/95 como consequÃncia da adoÃÃo da justiÃa consensual no Direito Penal Brasileiro
• Responsabilidade Civil e JustiÃa Distributiva
• RaÃa e JustiÃa: o mito da democracia racial e o racismo institucional no fluxo de justiÃa