Taxation and fiscal injustice

a reading in the light of human rights

Abstract

razil is a country marked by social inequality, which is also evident in the tax area. Thus, the general objective is to reflect on the need for changes in the national tax system with a view to promoting tax justice. All and any state activity, in order to be possible to carry it out, needs a budget and for that there are taxes. The implementation of public and social policies depends on the prior existence of public money so that they can effectively take place. Thus, the justification for addressing this issue is pertinent and relevant, as taxation is essential in the pursuit of the ends sought by the State. And in this research, the problem to which an answer was proposed was the question of the connection between the two branches of law: tax and humanitarian, also addressing doctrinal aspects about austerity policies and the freezing of public spending as mechanisms for expanding social inequalities. As a result, it is clear how necessary a reform is to promote tax justice, privileging taxation on income to the detriment of taxation on consumption, as the current model accentuates social inequality and, therefore, violates the existential minimum and, ultimately, the human rights.