Direitos fundamentais dos contribuintes: breves considerações

Abstract

This study aims to analize some of the main Fundamental Rights that the Brazilian Federal Constitution of 1988 dedicated to protect tax payers. Some important reflections must be made by the whole Brazilian society and its institutions in this special moment when the Constitution reaches 20 years old. Although a young Fundamental Law, Brazilian Constitution has been changed a lot, each year, and, concerning the tax issues, the Government, with the support of the Congress, wants to approve a new reform. The idea is always good. The question, however, is: good for whom? Tax payers or Governments? One thing has to be clear: a reform, any reform, has to preserve the fundamental rights. It’s that why it’s important to know what we mean by “Tax Payer’s Fundamental Rights”.