| dc.description.abstract | Through the phenomenological-hermeneutic analysis, it is intended to build an adequate interpretation to the constitutional duty to pay taxes in the sphere of international taxation. By the combination of historical, comparative and monographic methods, it is firstly described the postulates regarding fundamental rights and taxation, emphasizing the dignity of the human person as the mainspring for understanding the jurisdiction to tax. The idea of ability to pay as a corollary of equality and solidarity is then developed, departing from an analysis of international tax law committed to the achievement of constitutional values. It is considered that the institutes of international tax law run of domestic law, in dialogue with the constructions made by supranational bodies and with other systems. Thus, using the concept of transconstitucionalism to build the relationship among different communicational systems, it is said that problems related to fundamental rights are a common ground to all countries and demands a common action in order to overcome their violations. This dialogue between systems is critical to address the problems arising from the development of a global production chain, which broke with modern paradigms, especially the concept of sovereignty and territoriality. It is concluded that in the face of this phenomenon, states began to lose tax collection base, adopting practices that offend the fundamental rights of taxpayers. It is also observed that there is also an irradiation of the fundamental rights of taxpayers, transconstitucionalizing the duty to pay taxes at the very same extent. From this point on, it is stated that the classic paradigms of sovereignty and territoriality should be revised to accommodate the understanding that implementation of the Constitution occurs with the assimilation of concepts and constructs common to the various constitutional and supranational systems. The realization of the rights and fundamental rights of taxpayers, the international harvest is linked to the adoption of a common language, the pragmatic gap between the systems, so that tax fairness is achieved. Thus, the construction of the adequate hermeneutic sense regarding the interpretation of the fundamental duty to pay taxes involves three levels: the first one regarding the relationship between internal law, the second one regarding the relationship between the tax law and other branches and sciences and, finally, the third one regarding the usual concept built in the international tax law. | en |
