A extrafiscalidade e a função social dos tributos

Abstract

Property, historically speaking, is the basic unit of wealth production, which is naturally the object of state taxation. From this point of view, the tax levied on the private domain, in its modern sense, is not limited to merely collecting resources, but is an instrument of state intervention in the economic and social spheres, while its greater or lesser incidence, aligned with political and socio-economic objectives, influences the behavior of taxpayers in the market and in society. The collection of taxes is therefore inherent to a function that goes beyond the collection aspect, which constitutional and tax doctrine calls extrafiscality. Thus, by means of a bibliographical and normative analysis, this work aims to address the nuances of the state's fiscal activity, in the light of the constitutional and tax principles that give rise to the phenomenon of extrafiscality, and thus to the fulfillment of the social function of taxes in the satisfaction of collective interests.