O papel do Estado na implementação de políticas públicas tributárias concretizadoras do direito social à educação : uma reflexão a partir do imposto de renda.

Abstract

It began this analysis by reflecting on the possibility that the State develop tax policies in furtherance of the social right to education, with the purpose of demonstrating that a public tax policy can (and should) be used as an instrument of realization of the right education, focusing on income tax. We started from the context of the State Constitution of 1988, emphasizing the social function as a beacon to the state action and, on this basis, it moved to highlight the importance of the right to education in effecting social citizenship and social empowerment, came to the understanding that education is the implicit assumption of the theory of communicative action by Habermas. This study was justified on the importance of investigating the role of the liberal state in the implementation of tax policies that help in the effective realization of the right to education. To this end, it was used the method of hypothetical-deductive approach, using the technique of literature. In this context, presented the income tax and its relation to the social right to education, with emphasis on rules limiting deductions expenses with education the basis for calculating income tax, concluding that the limitation is incompatible with the Constitution, from the point of view of public policy deductions as a tax, either by examination of the constitutional materials governing the income tax.