Noções de Justiça Fiscal e o Planejamento Tributário

Abstract

We believe that the value of justice is the main reason and source where Law is settled. From the value of justice derive the equality and the ability-to-pay principles. In this sense, it is quite logical to affirm that a fair tax law is a law that claims for a fair tax. Tax justice can only play its role in a State of Law, meaning this not only a legal system formed with fair tax laws, but that the society, formed by taxpayers and non-taxpayers, and the Public Administration proceed, both, with mutual respect, dignity and solidarity. This paper aims to discus the theme of tax justice and fair taxation before the procedures taken by taxpayers and fiscal authorities referred to tax planning issues.