A função Social do IPI
AUTOR(ES)
Paulo Rosenthal
DATA DE PUBLICAÇÃO
2006
RESUMO
The eradication of poverty and social marginalization are some of the milestones of the Federative Republic of Brazil and of the Democratic Rule-of-law State. In this sense, its right to affirm that such objectives guide the national legal system in its entirety. The power of taxation, attributed to the State by the People, owner of the sovereignty, does not include the power of depriving such People of the minimum necessary to the maintenance of a dignifying existence. The taxes, which are the States source of income, may not be limited to the enrichment of the State Treasuries, for sometimes it can, simultaneously, fill extra taxation purposes. Especially regarding the discipline reserved to the Tax on Industrialized Products IPI, the Constitution legislator was extremely prudent on providing mechanisms, in the form of principles, capable of providing its use not only for income purposes, but also as an instrument of high social value. All of this because the State may not be alienated to the problems related to Societys biggest needs. Among such mechanisms, the Constitutional principles of equalness and contributive capability are to be highlighted, just as other related principles, mainly the Principle of Selectivity. The existence of a fair tax system presupposes that the State treats equally all taxpayers that fit into an identical situation, promoting income distribution and economic development. The non fulfillment of the Social Goal of the IPI presents, as a consequence, the possibility of grave social dysfunction, that is, the taxation of the IPI, not attached to the correct observance of the aforementioned Principle of Selectivity may entail the inhibition of production of the private sector and of the national economy, with all the problems it will bring. It is upon the State, henceforth, to privilege the essential needs of the People, among them, feeding, health, clothing, homing, education, access to work, free initiative and free competition, as an imperative to fulfillment of the objectives and fundamentals of the Brazilian Republic, contemplated in the preamble of the Federal Constitution
ASSUNTO(S)
direito tributario ipi ipi imposto sobre produtos industrializados -- brasil
