O dever fundamental de colaboração no direito tributário brasileiro: uma releitura do dever fundamental de pagar impostos

Abstract

The functions of the State in society, as well as those of the individuals who constitute it, demand new confrontations. On the one hand, the State should no longer be the center of the order, but the individual. On the other hand, individuals can no longer act from an exclusively individual perspective, alien to the social environment or as mere spectators of state action. On the contrary, although they are also responsible for the development of society, they are, therefore, bearers of duties, some of which are fundamental. Therefore, individuals must contribute to the State's actions, whether with contributory benefits or collaborative benefits. The emphasis on duties, being elevated to the constitutional highlands, will occur, as they are saturated with constitutional values, with parsimony, in order to highlight, on the one hand, their importance and improvement, and, on the other, the limits they have, since that the difference between medicine and poison lies in proportion. The aim is to overcome premises that are not consistent with the Federal Constitution, among them, the supremacy of the public interest over the private, so that the center of the legal system is the individual and the dignity of the human person, no longer the State. Specifying the limits of duties is as important as highlighting their relevance, precisely so as not to violate the good they aim to achieve, namely, fiscal justice and the deverticalization of the legal relationship between subject and State. Paying attention to what remains established in the Constitution and not in the cold letter of the law, the validity of the law limited to mere legality and simple and its respective automatic application is ruled out. In this sense, this work will analyze the Fundamental Duty of Collaboration limited to the tax area, relating it to the Principle of Collaborative Capacity, so that its imposition is effective, but without neglecting the dignity of the human person, serving, thus, an appropriate instrument for Tax Justice. To this end, the Treatise on Constitutional Financial and Tax Law by Ricardo Lobo Torres.