| dc.description.abstract | This dissertation was developed within the "Hermeneutic, Constitution and
Implementation of Rights” line of research, having as subject the taxation and the
public policies. The main problem approached is the legitimacy of tax public policies of
redistributive character before the right to property in the paradigm established by the
Brazilian Constitution of 1988, your criteria and limits, as well as the reason of the low
participation of the property taxes in the national tax collection, in a country with a large
wealth concentration. As initial hypothesis, the study states that the constitutional text
not only legitimizes, but also demands the adoption of such policies, in the search for
a sustainable development. This research is justified for the necessity of
accomplishment of the constitutional objectives, strengthened by the 2030 Agenda,
with the intention of converging the economic, social, environmental, and goodgovernance dimensions of sustainable development, for present and future
generations. The objectives were to analyze the relation between right to property and
taxation, especially the role of the Constitution, the content of the right to property and
the legitimacy of tax policies concerning patrimony taxes. In this regard, the
hermeneutic-phenomenological method was used. The main conclusions pointed that,
in the Contemporary Constitutionalism, the constitutional texts bring a project of
transformation of the reality in which they emerge, which is a striking feature of the
Constitution of 1988, in which the sustainable development is considered as a
fundamental right/duty. Regarding the right to property, the research pointed that it
consists of a complex legal relation, of intersubjective character, not confusing itself
with the relation of domain between individuals and things. Such right, especially due
to the constitutional provision of the property's social function, adds a series of positive
duties to proprietors, demanding a convergence between the people’s and the
community's interests. Thus, not only a distributive, but also a redistributive character
is legitimized towards the property right, in favor of the construction of a material
equality between individuals. Finally, regarding taxation, it consists in a fundamental
duty of the citizens, so the idea of individuals' tax-paying capability is settled. It
possesses a triple relation with the fundamental rights, being limited by them, and at
the same time financing their protection and guaranteeing them in a direct way, by
means of the extra-taxation. Therefore, the public policies by means of taxes for the
correction of social and environmental problems are legitimate, as long as it considers
the constitutional rules, regarding the guaranteeing of rights and its transforming
project. The study analyzed the Brazilian tax system, with special attention to the
patrimony taxes; and it was concluded that it is a highly regressive system, diverging
from the constitutional rules, suggesting some corrections to turn it more progressive. | en |
