Direito Tributário e Filantropia: um estudo além das imunidades

Abstract

The study aims to analyze whether tax law can be an important tool to reduce existing social inequalities in Brazil. From an evolution of the history of tax and its inducing facet as a skillful mechanism for the formation of a more just, fraternal and egalitarian society, it is proposed that philanthropy could act in the vacuum of state action. The resources that would be destined to tax collection would be allocated directly to the exercise of the State's role in the pursuit of social well-being. Thus, this work aims to study the need for the State to promote philanthropic activities or whether such activity should be carried out directly by society, without state intervention. Tax law allied to philanthropy are two important mechanisms of change in Brazilian society, which applied together, as proposed in this work, are pillars for reducing social inequalities in Brazil. Endowment funds are instruments to promote non-profit entities, created as a way of guaranteeing resources to maintain their activities on a perennial and lasting basis. Such a model of philanthropic endowment funds can be considered as a parameter for formulating a constructive model of change in Brazil. Therefore, from the application of the legal-dogmatic methodology, the need to readjust the Brazilian tax system is proposed in this paper, allowing the citizen to have a greater choice in the application of resources arising from taxes. The insertion of tax incentives that seek to protect this right of free participation in public choices is an important instrument to be used for the evolution of the inadequate and bureaucratic State to an efficient and desired State.