Fundamentos Republicano-democráticos da Legalidade Tributária

Óbvios Ululantes e não Ululantes

Abstract

In the presence of so many academic discussions about the social efficacy of the fundamental tax rights, this work makes the choice to investigate the juridical efficacy - prerequisite of the social efficacy - of one of these rights, the Tax Legality, studying her constitutional supports of Republic and Democracy. Because these themes are frequently examined by the doctrine, we could eventually cogitate to classify them like theoretically obvious themes - “ululant obvious”, in the Brazilian metaphor. It is not so, however, mainly because the great need in the practical realization of the exigencies of these higher constitutional principles. Preliminarily, this work analyses legality, the general as much as the tax one, besides her condition of fundamental right. But the essential part of this work is in the investigation of the notions of Republic - characterized basically by the representativeness - and of Democracy - characterized by the government of people, according to the majority principle, but keeping hold the minorities rights.