As imunidades e isenções tributárias como instrumentos da extrafiscalidade na efetivação de Direitos Fundamentais

Abstract

The present work seeks to conceptualize the institutes of immunity and tax exemption within a concept of extrafiscality, noting also the importance of extrafiscality in the Tax Law, mainly to what concerns the state function of promoting the fundamental rights and guarantees. The method used to obtain the results was an intense doctrinal and jurisprudential research, in order to elucidate immunities and tax exemptions as effective methods of promoting fundamental rights through extrafiscality. The objective of the present study is the empirical evidence of an effective way for the State to carry out one of its primary duties, which is the promotion of fundamental guarantees, using devices in collaboration with the private environment to achieve what it desires, without this principle of tax equality. Thus, in order to enable the Public Power, within a vast territory such as Brazil, to fulfill all its obligations, especially to that which focuses on protecting and realizing the constitutional rights inherent to the human being.