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The taxation of the Tax on Industrialized Products, besides corresponding to the important collection tool for the public coffers, can and should be visualized as an instrument for the realization of the founding objectives of the Republic. In this line of reasoning, it was considered of great value the elaboration of a study with the objective of verifying the reflexes of the fiscal renunciation of the referred tax on the execution of the public policies of development, in the light of the fiscal justice, as a capacitating means to mitigate the social inequalities in Brazil. In order to meet the purpose, the aim was to answer: What are the effects of the tax waiver granted by the Union on the tax on industrialized products in the implementation of public policies for social development, under the analysis of fiscal justice? It is concluded that the closest way to observe Fiscal Justice is to respect the federative pact and consequently seek the creation of a progressive global tax, where all nations are committed to respect it, as a gear for obtaining fiscal justice and achieving the objectives of the Democratic State of Law.
Über den Autor / die Autorin
Abogado y Master en Derecho por la Universidad de Santa Cruz do Sul - UNISC, con Área de Concentración en Derechos Sociales y Políticas Públicas y Línea de Investigación en Políticas Públicas de Inclusión Social (2018).
