The "non-neutrality" of human rights in the interpretation of tax exemption

Abstract

The article analyzes the Brazilian legal-tax structure; using the ideals of Humanist Capitalism, it deepens reflection as to the necessary interpretation to be given to tax exemption from human rights, asking if there is neutrality of these in relation to that, which presents itself as a strong element politics; seeks to instigate reflection on the contrast that exists between taxation (and its institutes) and human rights that, of incompatible and antagonistic, must be studied as compatible and integrated, in order to achieve the constitutional mission of building a fraternal society that, from the perspective of integral humanism and the appreciation of the dignity of the human person, no longer admits uncontained taxation. As research instruments, the theorist, the bibliographic, the explanatory/descriptive and the qualitative were used; as well as the deductive method; finally, the authors conclude that the entire system of guarantees of
rights provided for in the Federal Constitution was built on the prevalence of human rights and the dignity of the human person, whose vectors are closely linked; that all the performance of the powers invested must be in such a way as to realize these rights, that is, the complex of prerogatives and institutes inherent to the defense of the citizen, which guarantee the coexistence worthy of the taxpayer in the face of the insatiable fundraising fury of the State; and, finally, that respect for human rights, through systemic and teleological interpretation of exemptions, seeks to give effectiveness to fundamental rights, preserving the legal system.