Perspectivas históricas acerca da tributação no Brasil e seus reflexos na Constituição Federal de 1988

Abstract

This article is developed in order to demonstrate, albeit briefly, some historical aspects of brazilian taxation and its reflections in the current tax system brought by the Federal Constitution of 1988. It seeks to emphasize the main aspects of brazilian taxation, from the colonial period to the present time, with the aim of eviding the choices made by the rulers and implying a regressive taxation and, therefore, that departs from the ideal of justice tax. The method of deductive reasoning will be used, starting from a general idea for particular conclusions, conducting doctrinarian consultations, of sites specialized in legal issues, qualified journals, among others, who perform action Information broadcaster, whose references will be collated at the end. It seeks, as a result of the work, to demonstrate that taxation is an important means for the satisfaction of fundamental rights, provided that it is direct and balanced, as well as providing the distribution of funds collected and the provision of services able to meet the needs of the population.