Conclusão
Autor | Daniel Castro Gomes da Costa |
Páginas | 191-195 |
Page 191
A Constituição é a norma suprema de um Estado. Dela se extraem o sistema constitucional integrado de postulados, princípios e regras gerais aplicáveis a todo ordenamento jurídico. Desse sistema surgem outros microssistemas, dentre o objeto de análise deste trabalho, o sistema constitucional tributário, constituído por princípios e normas específicas inerentes à instituição, arrecadação e fiscalização de tributos.
O sistema constitucional tributário brasileiro está previsto entre os artigos 145 a 162, os quais foram regulamentados pelo Código Tributário Nacional, legislação da União aplicável a todos os entes federativos como normas gerais em relação aos tributos de competência estadual e municipal. E como norma específica em relação aos tributos de competência privativa da União, mesmo que arrecadados e fiscalizados nas unidades federativas.
A instituição, arrecadação e fiscalização dos tributos constituem atividade administrativa vinculada e tem natureza jurídica de relação jurídica, regidas pelos princípios gerais constitucionais, especialmente os direitos fundamentais e princípios específicos constitucionais tributários. A partir desses princípios são aplicadas e interpretadas as regras que constituem o sistema.
Essa relação jurídica é de grande importância social e econômica, tendo em vista que é por meio da tributação que o governo obtém verbas fundamentais para a manutenção do Estado em benefício da coletividade - bem comum, ou seja, para concretização dos direitos fundamentais da pessoa.
Nesse contexto surge o Direito Tributário como respaldo dessa ação do Estado e como meio de proteção aos cidadãos. Assim, de um lado, há o fisco com interesse de cobrar os tributos para concretizar direitos fundamentais e, de outro, o contribuinte, com o dever de pagar o tributo e o direito de usufruir os direitos sociais dele decorrente.
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O desenvolvimento dessa relação jurídica deve incorporar valores de justiça, coesão e solidariedade, devendo haver subordinação do sistema normativo tributário ao quadro normativo da pessoa humana.
É inerente ao estado democrático de direito que essa relação seja justa, previsível e reflita a vontade do povo. O Estado, no seu papel de poder de império, possui o dever constitucional de manter uma relação aberta com o contribuinte, já que todo o poder emana do povo. Buscase como ideal a ser perseguido a integridade da pessoa, do contribuinte, à luz dos direitos fundamentais.
Entretanto a...
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PEÇA SUA AVALIAÇÃO- Livros e Revistas
- Segurança jurídica e as alterações na jurisprudência tributária
- Dedicatória
- Agradecimentos
- Prefácio
- Apresentação
- Resumo
- Introdução
- Sistema Tributário Brasileiro e suas Similitudes com o Sistema Fiscal Português
- Subordinação do Sistema Tributário ao Quadro Jurídico da Pessoa Humana
- Deslocamento da Democracia da Base do Estado para a Justiça. Papel do Judiciário para a Preservação da Seguranca Jurídica
- Caso Real de Alteração da Jurisprudência sem Observância da Segurança Jurídica. Ofensa ao Princípio do Estado Democrático de Direito
- Segurança Jurídica e as Decisões em Matéria Fiscal
- Conclusão
- Anexo I (Jurisprudência)
- Anexo II (Súmula do STJ)
- Anexo III (Jurisprudência)
- Anexo IV (Petição do Conselho Federal da OAB)
- Bibliografia
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