Isonomia tributária e isenção : interpretação e aplicação voltadas à tutela dos direitos fundamentais

Abstract

This paper aims to analyze isonomy as a constitutionally guaranteed principle and its impact on national tax law, especially regarding tax exemptions arising from tax exemptions, always with a focus on fundamental rights, the raison d'être of the Federal Constitution and tax law. The discussion begins with a doctrinal overview of the principle of general and tax isonomy, going through the analysis of the exemption rule and then contextualizing the exemptions and their impact on the fundamental rights of taxpaying citizens. Questions about the ability to pay as the only value element used for the discrímen, the tension existing from the inequality applied and whether this hurts the isonomy guaranteed to all from the different treatment given to certain groups of individuals and companies are addressed. The methodology adopted, for this purpose, was based on research and bibliographic review, with a deductive approach, of the existing doctrine and the judgments of the Federal Supreme Court and the Superior Court of Justice, which deal with aspects related to the theme. It was found that isonomy is a super-principle that permeates the tax exemption and must be observed beyond the instrument of contributive capacity, in conjunction with the observance of fundamental rights.