A extrafiscalidade dos tributos federais na função social do estado democrático de direito

Abstract

The extrafiscality of federal taxes in the social function of the Democratic State of Law was the theme of this monographic work. Since the establishment of the Democratic State of Law by the Brazilian Federal Constitution of 1988, the obligation to pay taxes ceased to have an end in itself to enable the social needs that needed to be met feasible, observing the principle of human dignity. Thus, the extra-fiscal function of the federal tax authorized state interference in the economic domain, and is intended to promote conduct and to leverage the stagnant economy in a particular economic or social area. The hypothesis of application of extrafiscality in federal taxes, has as examples: the reduction of the rate of IPI on automobiles; The incentive to the productivity the rural property by the ITR; The adjustment of the rates of II and IE to benefit the domestic market; The progressive nature of the IRPF; Government intervention in the IOF rates, stabilizing the national currency; The costing of Social Security through Social Contributions. The extrafiscality of federal taxes in the social function of the Democratic State of Law contributes to the cooling of social inequalities and the fostering of productive and commercial activity, stimulating the construction of a free, just and solidary society. The methodology chosen to reach the objectives of this research was the bibliographical research, of descriptive and exploratory character, whose secondary data will be studied qualitatively.