Intervenção do Estado na Economia por Meio da Tributação

a Necessária Motivação dos Textos Legais

Abstract

The State’s intervencionism in Economy has been diferently considered according to diferent moments and authors, oscilating a lot from keynesianism to radical liberal doctrines such as Young Americans for Freedom. On the subject of state intervencionism trought taxes many questions may be pointed, also oscilating betwen negative answer to big liberty in favour of the Executive Power, even founding opinions sustaining constitution’s principles are not aplicable to “extrafiscal” taxes (those whose primary aims are not receiving money but to drive citizen’s acts). The so called “conjunctural taxes” in Brazil, those with constitucionaly structured “extrafiscal” profile, meaning Costums taxes, Financial Market taxes and Industrial Products Tax, are duties lately free for changings by Executive Power’s hands, and even for Legislative Power, always under “extrafiscal” purposes. Under Brazil’s late cenary, in contradiction to that incredible conformism, emerges the brilliant work of Luís Eduardo Schoueri about the “Norma Tributária Indutora” (Induction Taxes), whose deep lesson has already called authors atention to the urgent need of revision on concepts in that field. This work intends to rise up the need of expreess motivation on any text changing tax rates, althoug authorized and concerned in brazilian law to the Executive Power.