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Desigualdade E Tributaã‡Ãƒo: Apontamentos A Partir Da Perspectiva Da (In)Justiã‡A Socioambiental

Author

Listed:
  • Simone Grohs Freire
  • Vanessa Hernandez Caporlíngua

Abstract

O artigo tem por objetivo propor algumas reflexões críticas, a partir da perspectiva da Justiça Socioambiental, sobre o papel do Direito Tributário num Estado Democrático de Direito que tem dentre seus fins a redução da desigualdade. Para tanto, apresenta uma análise bibliográfica e documental, e, logo a seguir, para fins de atingir o objetivo traçado, coteja e analisa dados referentes ao à ndice de Desenvolvimento Humano, Carga Tributária brasileira e, à ndice de Retorno de Bem Estar à Sociedade. Aponta-se, ao final, um Sistema Tributário em discordância com a tradição instaurada com a Constituição Federal de 1988, gerador de injustiça socioambiental, uma vez que o reforço às desigualdades sociais indicadas ceifam as expectativas de uma vida digna.

Suggested Citation

  • Simone Grohs Freire & Vanessa Hernandez Caporlíngua, 2016. "Desigualdade E Tributaã‡Ãƒo: Apontamentos A Partir Da Perspectiva Da (In)Justiã‡A Socioambiental," Contribuciones a las Ciencias Sociales, Servicios Académicos Intercontinentales SL. Hasta 31/12/2022, issue 2016-05, May.
    • Handle: RePEc:erv:coccss:y:2016:i:2016-05:23
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