PUBLIC TAX POLICIES AND INDUCING TAX RULES

Abstract

Public tax policies (PPT) promote tax-inducing norms (NTI), aiming to achieve objectives and promote tax justice by inducing behavior. And the NTI, species of the extrafiscal genre, are presented as forms of intervention in the social and economic domain. The delimitation of the study in taxes, has as reference the principles of isonomy, contributory capacity, proportionality and essentiality. The theme analyzes the promotion of PPT using the NTI as a means. In this context: What is the constitutional normative density and the point of equivalence between the PPT and the NTI? And as a goal, to know and identify the equivalence points. The qualitative methodology is carried out from the analysis of documents and literature review. The investigation revealed that in the midst of the double limitation - tax and economic - of the NTI, equality and the ability to pay lose intensity, but are not completely removed, seeking compatibility, thus, corroborating with the fundamental duty to pay taxes (extra)fiscal, as extrafiscality presupposes taxation, and the tax can be used as an instrument to carry out public purposes not only linked to collection, through the promotion of PPT defined from a public problem, demonstrating the point of view equivalence between PPT and NTI.