Ética tributária

• Ano de defesa: 2022
• Autor(a) principal: Oliveira, Rafael Kaue Feltrim
• Orientador(a): Becho, Renato Lopes
• Tipo de documento: Dissertação
• Tipo de acesso: Acesso aberto
• Idioma: por
• Instituição de defesa: Pontifícia Universidade Católica de São Paulo
• Programa de Pós-Graduação: Programa de Estudos Pós-Graduados em Direito
• Departamento: Faculdade de Direito
• País: Brasil
• Palavras-chave em Português: Pós-positivismo; Ética; Moral; Direitos humanos; Justiça tributária; Ética tributária
• Palavras-chave em Inglês: Post-positivism; Ethics | Morals; Human rights; Tax justice; Tax ethics
• Área do conhecimento CNPq: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO
• Link de acesso: https://repositorio.pucsp.br/jspui/handle/handle/27805

This dissertation deals with tax ethics. The post-positivist perspective applied to Tax Law is used as a theoretical reference. From the analysis of the ethical theories of Socrates, Plato, Aristotle, Kant and the Utilitarianism, which have greatly influenced and influence Law today, and the intricacies by which ethics was understood and applied to the Law as a science, nowadays, the era of neoconstitutionalism, fundamental rights and the Democratic and Social State of Law arrives. With the advent of post-positivism, the idea of morality and justice are reintroduced into the Law, so that justice becomes the foundation that underpins the entire legal system. Thus, the current Tax Law, with a very high degree of constitutional positivization, establishing a series of rules, principles and values, is now understood in another way: the tax, despite of maintaining its importance, is no longer the essential core of the Tax Law, but the taxpayer will become the center of taxation. Thus, there is a need for a new ethical foundation of the Tax Law, implemented with the restriction of the State action through the competence rules and the constitutional limitations on the power to tax, the application of material equality in the distribution of the tax burden, and the fiscal citizenship, which will demand ethical behaviors from both the tax authorities and taxpayers, in order to implement the fundamental values set out in the Federal Constitution of 1988, such as the full realization of a society without hunger and misery, without social and regional inequalities, where people have the necessary education to be free in fact and both justice and solidarity becomes the rule and not the exception