Name: LÍGIA BARROSO FABRI
Publication date: 26/06/2020
Advisor:
Name |
Role |
|---|---|
| GEOVANY CARDOSO JEVEAUX | Advisor * |
Examining board:
| Name |
Role |
|---|---|
| GEOVANY CARDOSO JEVEAUX | Advisor * |
| TÁREK MOYSES MOUSSALLEM | Internal Examiner * |
Summary: This thesis had as objective the study of the ability to pay principle from the perspective of the constitutional jurisdiction. This principle is structuring to Brazilian taxation. In the meantime, several developments of the ability to pay principle were addressed, such as the contributions offered by the theory and philosophy of Law regarding the way of understanding the principles in the legal system; at the general lines and evolution of the ability to pay in the international and national scenario; to the coexistence of the principle in question with other normative precepts and, finally; to the challenges of implementing the constitutionality control, taking as a parameter the ability to pay. The objective of the research is to evaluate the level of concreteness of the ability to pay principle, by showing instruments in which the Judiciary may
exercise constitutional jurisdiction, having as reference the said normative
precept. The main theoretical contributions were John Rawls theories of
justice, Robert Alexy's theoretical contributions and Habermas' conception of
procedural justice, all analysed and unravelled by specialized national authors. The sources of the research were the doctrinal contributions and the decisions made by the Supreme Federal Court on the matter. It was concluded that it is possible to exercise control based on the principle, as long as some precautions are observed in its implementation.
