Controle de Constitucionalidade da Extrafiscalidade: da indução negativa ao abuso estatal

Abstract

Observing the evolution of public policies, it is increasingly common to verify the regulatory use of taxes. However, although taxes as regulation are inside to several daily operations, it is a topic that is not much explored either in the tax field or in the administrative arena. Thus, the present work intends to explore the constitutional limits of the use of regulation taxes for negative induction of behavior. For that, an effort was made to conceptualize the taxes as regulation and it was tried to develop procedure of identification of the norms with inductive pretensions. Then, due to its hybrid nature, a descriptive effort was made on the regulatory and tax parameters that would influence the constitutional control of regulation taxes. Due to the pragmatic turn of the Administrative Law, the need for an interdisciplinary dialogue with the economy was observed. Finally, from the epistemic framework of the norms of competence, it was tried to prescribe how the constitutional control of the matter should be done. It is hoped that the work will contribute to the enrichment of the debate on regulatory taxes, especially the sin taxes.