A possibilidade de concretização do direito fundamental ao lazer por meio de políticas públicas tributárias : uma perspectiva a partir dos princípios da seletividade e da capacidade econômica.

Abstract

The accelerated lifestyle to which society increasingly gets used and ends up reproducing, promoted by postmodernist values that mainly privilege the individualism, the competition, and the fragmentation of the society, under the illusion that there aren't any frontiers so that the person may know, access and/or consume from the economic and cultural globalization process, since the person try hard enough for that, it makes the leisure right, raised to the Federal Constitution for the group of fundamental right, being only considered merit and accessible for those who can buy it, neglecting the rigorous social inequality existing in Brazil, such as the leisure shows itself imperative for the healthy development of the people, revealing, therefore, its realization to a duty of the State in honor to the principle of the human being dignity. Since then, based on a theoretical framework on three authors: Klaus Tipke, Marciano Buffon e José Joaquim Gomes Canotilho, it was sought to answer the following problem of the research: considering the indirect taxing, is it possible to use the constitutional principles of the selectivity and the economic capacity as an instrument of structure and densification of the tributaries/finance public politics of leisure fundamental right concretization, from a perspective of sustainability? For this purpose it was defined as a general objective to verify if the utilization of the referred principles, in view of the indirect taxing, could structure and densify the tributaries public politics of concretization of the fundamental right to leisure, responding to a perspective of sustainability that aims implementing them in the present without causing damages to the future generations in Brazil from a sustainable perspective, considering the projected on the Federal Constitution. The specific objectives, defined in a total of three, to be achieved in the general objective, correspond respectively to each of the chapters. The first was concerned with analyzing the relationship between neoliberalism and neotribution with the crisis of the realization of fundamental rights. The second is to study the fundamental right to leisure and compare to the values of postmodern neoliberal society. And the third to analyze the principles of selectivity and economic capacity against indirect taxation as an instrument of inclusion and reduction of inequalities. This is because the Brazilian State has found a lot of difficulty in implementing the fundamental rights, between them the leisure, taxing including the indirect form that provides it, encumbering, so, also the economically unprivileged that can remain prevented from accessing them. Using the deductive approach to answer the problem, it was concluded that the principles of the economic capacity and the selectivity, considering the essentiality of the ways of leisure most widely used by the Brazilian population (eletronics), can contribute for the structuring and densification of the tributaries/finance politics, from the extrafiscality, aiming the realization of the fundamental rights to leisure for the actual generation and consequently promote the inclusion, taking care for not having remaining affected generations in the future, through the implementation of the politics that observe the solidarity between generations.