"O dever fundamental de pagar tributos em debate: uma análise da isenção de Imposto de Renda sobre os proventos de aposentadoria ou reforma percebidos por portadores de neoplasia maligna"

Abstract

The presentFrom the 1988 constitutional text, a search for the attribution of meaning and, consequently, effectiveness to constitutional norms, especially fundamental rights, began. However, starting with recent work, the discussion about fundamental duties in the Brazilian constitution is inaugurated and, using this theoretical framework, this essay seeks to assess the dimension and scope of the fundamental duty to contribute to public spending.

Therefore, an analysis of the relative duty to contribute should be promoted based on the interpretation given to art. 6, XIV of Law nº 7.713 / 88 that, regardless of contemporaneity and illness, income tax exemption has been guaranteed in retirement earnings or reserves for patients with malignant neoplasms.

It appears from the theory of fundamental duties, specifically the duty to contribute to public spending, that the application of exempt measures must be guided by the constitutionality not only of fundamental rights, but also of the aforementioned duties, whose fundamental basis it is undeniably solidarity. The monographic study aims to analyze the scope of human rights in the Brazilian prison system. To this end, it initially discusses the evolution of human rights in a global context and, consequently, on the scenario that interests us here, Brazil, passing through its relevance and its impacts on legislation. The proposed problematization goes through the approach of the State's power-duty to punish and the limits of state action, thus referring us to the debate that touches the study of the rights of prisoners, when we propose the examination of some of the existing legal provisions in the Brazilian legal system. The research presented analyzes, above all, the reality of the Brazilian prison system, seeking to highlight the biggest problems that plague the country's prisons, such as precarious infrastructure, overcrowding, poor health, parallel power, as well as the treatment that is given to arrested - with regard to compliance with legal requirements -, making a counterpoint between reality and current legislation. In this perspective, it elaborates some critical considerations with regard to the reality experienced in prisons, noting the total absence of the State in these places and the violation of the human rights of prisoners.