Tax and Abuse: contributions on abuse of the power to tax and its effects on the constitutional order
Power abuse, power to tax, crisis of financial autonomy, Fiscal State, tax morality.
The present work deals with the study of the phenomenon of the abuse of power committed by the State in the exercise of the power to tax, from the perspective of the financial autonomy crisis of the Brazilian Federal Tax State and from a systematic analysis that considers taxation as a tool for implementation of the Republic's fundamental objectives, especially that of reducing social and regional inequalities. Thus, the research aims to study the concept of the Fiscal State within the context of loss of global autonomy due to the financial crisis and inefficiency of the public sector, which generates, as a direct consequence, the increase in fiscal pressure on taxpayers due to the need for the tax administration to engage in maximizing revenue. Using a qualitative research methodology of deductive hypothesis, the mismatch of fiscal behavior is discussed, whether in terms of the duty to pay taxes by taxpayers, or in the exercise of the power to tax by the State, where the need to protect principles, values and rules in order to establish a tax morality that harmonizes the interests of these subjects. Finally, the work shows that within a context of clear material inequality in relation to the taxpayer, the Tax State practices several abusive acts that exacerbate the legal purpose and are merely collection intent, to the firm detriment of the taxpayers' fundamental rights, thus , author of the practice of unlawful acts in view of the fact that there must be nullification and the fight for the legal system and the accountability of those involved, which, in turn, is still insufficient in Brazil.