Desonerações fiscais concedidas pela União incidentes no imposto sobre produtos industrializados e seus reflexos no âmbito municipal na execução de políticas públicas de desenvolvimento social : análise sob o olhar da Justiça Fiscal.

Abstract

The taxation of the Tax on Industrialized Products, besides being an important tool of collection for the public coffers, can and should be visualized as an instrument of accomplishment of the founding objectives of the Republic. In this line of reasoning, it was considered of great value the elaboration of a study with the objective of verifying the reflexes of the fiscal renunciation of the said tax on the execution of the public policies of development, in the light of fiscal justice, as a means to mitigate the inequalities in Brazil. In order to meet the purpose, it was intended to answer the following question: What are the consequences of the tax relief granted by the Union on the tax on industrialized products in the execution of public policies of social development, under analysis of the fiscal justice perspective? In response, we had the hypothesis that the exemptions violate the federative pact and violate several rights of the person and constitutional guarantees of the other entities of the federation. In the meantime, the present study is justified, since it has a current theme and proposes a legislative and juridical-political-decision-making review of the Praetorium in punctual cases of analysis of the theme, as well as perpasses by the study of the most varied subjects, fiscal justice, social status, dependence of municipalities as a federal entity of federal resources, principles of contributory capacity, dignity of the person, existential minimum, solidarity, equality, among others. For the proposed verification, we chose the qualitative study, with interpretation and analysis of the data by means of the bibliographic research technique, corresponding to the use of indirect documentation, based on the jurisprudential and doctrinal reflections such as books, magazines and periodicals specialized in the subject, which will support the text and the possible conclusions. The method used was the inductive one, with the monographic procedure. It follows that in spite of the fact that there is a long way to achieve social justice through fiscal in Brazil, respect for the federative pact and the creation of a progressive global tax where nations pledge to respect it, can be seen as a vehicle for the realization of fiscal justice, and consequently, as a concretiser of the fundamental objectives of the Democratic State of Law.