Resistência fiscal e desobediência tributária: por um direito de não pagar tributo injusto

Abstract

The present project was motivated especially by the shock that the Brazilian representativeness had suffered in a kind of political spring in the month of June of the year of 2013. The manifestations, of dimensions ladáricas, questioning to everything and to all political being, in patterns of the most diverse, such as health, employment, education, transparency, budget, democracy, etc., marked that year and the recent history of the country. In this context, the tax issue was also highlighted by the relation between taxation, the maintenance of the state machine through taxation and the possibility / necessity of realizing a range of fundamental social rights, a space in which the fiscal state relentlessly looms superior to the taxpayer, including in a broad political-legislative-jurisdictional aspect - since it is the same as that which stipulates tax laws, collects taxes and prosecutes, convicts and executes individuals who disobey the first stipulations - but without complying the social purpose of taxation. In opposition to legal statism, which always tries to confuse legality with legitimacy, the right of disobedience in the fiscal sector deserves to be highlighted, as a means of protection and resistance before and even superior to judicial protection, which is known absurdly pro-economic. From the lesson of the so-called "propaedeutic" or rather basic legal disciplines, such as Political Science, Sociology, Anthropology, among others, the relation between the State and society as the link, necessarily juridical, is denoted by of norms of such strife, in which he is the most powerful being in this and on this. From the disciplines of Public Law, the one that translates the greatest recurrence of state coercivity is a tax field, which legitimizes intervention in practically every economic circumstance of the individual, taxed as a generator, thus reaching the citizen's intimate, his means of life and livelihood: labor, income, purchasing power, financial activities, among a range of situations that make up the cousin vivere of the taxpayer. In this way, it is intended to infer or defer from the common grave of tax evasion, dissimulation and fraud and crimes against the tax order, which would consist of a tax disobedience, as a political means of protection of the taxpayer as a collective, since its vulnerability is collective. The research thus seeks to contribute to a concept of tax disobedience, as a kind of civil disobedience, both encompassed by the more general idea of ​​right of resistance.