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| Author(s): |
Ricardo Pires Calciolari
Total Authors: 1
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| Document type: | Master's Dissertation |
| Press: | São Paulo. |
| Institution: | Universidade de São Paulo (USP). Faculdade de Direito (FD/SBD) |
| Defense date: | 2009-06-01 |
| Examining board members: |
Marcus Orione Goncalves Correia;
José Mauricio Conti;
Walter Claudius Rothenburg
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| Advisor: | Marcus Orione Goncalves Correia |
| Abstract | |
Nowadays, in moderns constitutional systems, the human dignity is the axiological foundation of the whole legal system, justifying the States existence. In Brazilian legal system, the social rights are an import part of fundamental rights, since they enable the human dignity when materially considered. To assure these social rights, the Brazilian constitution establishes a specific social taxation, whose purpose is assuring the social rights related with Social Security. This subject is relevant, considering that the tribute has been linked to a definitive state activity, that however, does not absorb its collection to reach the end stated in its law of institution. That means that the federal government practices a purpose shunting line act, using the social taxation for objectives different from those that served as the reason for the approval of the law that created the tribute. Such perspective creates a state of perplexity in the society, since it is expected that the values collected by the Union revert to the activities that have justified them. Besides, the social budgeting in Brazil is not used as a way to plan the Unions intervention in social order. The fundamental paper of this budget should be collect the social taxation and plan the Unions intervention in social area, by programming actions and estimating financial possibilities. However, it does not happen. So, the effects of that non-intervention is notated in the difficulty in affirm social rights constitution assured. The result of the diverse use of social taxation can be notated in the actual format of fiscal federalism in Brazil, which is distinguished by the centralism and tension. These factors cause what we called social budgeting crisis, directly related with the social rights crisis. (AU) | |