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- Title
A ÉTICA DOS FINS E DOS MEIOS ANALISADA A PARTIR DA IDEIA DE JUSTIÇA FISCAL.
- Authors
Bastos de Oliveira, Bruno
- Abstract
Based on the idea of taxation, it is possible to consider the need for the realization of the fundamental equality and freedoms of taxpayers, with the State assuming a fundamental role in the socio-political sphere. Using the deductive method, with bibliographic research technique, the objective is to analyze the ends and means of Tax Law, with a view to achieving the ends sought with the tax collection, taking into account the fundamental rights of taxpayers. It is concluded that the realization of citizenship, freedoms and democracy, from the perspective of tax collection, is extremely relevant, thus arriving at the idea of tax justice.
- Subjects
TAX collection; TAX laws; CIVIL rights; RESEARCH methodology; TAXATION; ORGANIZATIONAL citizenship behavior
- Publication
Quaestio Iuris (QI), 2020, Vol 13, Issue 4, p1975
- ISSN
1807-8389
- Publication type
Article
- DOI
10.12957/rqi.2020.40500