Dos tributos para as finanças púbLicas: ampliação do foco

Abstract

This article demonstrates the alterations that occurred in the current political-legal-social context and its consequences in the performance of the State and the public inances. The question of transparency in public administration also makes possible a better control of the acts of the state and allows an intervention of the society in all sectors. In this context, an alert should be made for a stronger attention to the legislative production, being impracticable the permanence in the legal system of confused laws or of doubtful constitutionality. Being the Executive tied to the principle of legality, an improvement in the shape of its performance of legislation is not enough in front of laws that are not in accordance with the higher principle of iscal justice. The law needs to magnify the focus in relation to the public inances, not allowing any more a strict vision of the Tax law.