ARRECADAÇÃO TRIBUTÁRIA: ENTRE A EMANCIPAÇÃO DO ESTADO BRASILEIRO E A (I) MORALIDADE DOS SEUS CONTRIBUINTES

Abstract

Throughout the present work we will attempt to delimit the main points about the fundamental need of morality in the tax field. The State needs resources to subsidize its actions, which, in turn, will be raised mostly through the collection of taxes. In this respect, if morality is not intrinsic in relations arising from such reality, it will be dealt with a bankrupt state with dissatisfied citizens and without due state protection, letting the country, therefore, on the fringe of constitutional deliberations. In order to convey and prove the aforementioned, it will be necessary to point out brief considerations about morality, its linkage with the law and especially with tax issues, which is why one can not remain inert around the considerations made by scholars Imannuel Kant and Klaus Tipke. Last but not least, the Brazilian tax reality will be demonstrated in order to conclude on its morality or immorality, as well as on the need for a tax reform. All this will be done with the focus of demonstrating the need for manhood, rationality and ethics in the actions of the State / Governors / Contributors for the great performance of the state machine.