Reforma tributária e intervenção do estado: as propostas de emenda constitucional PEC’s 45 e 110 a partir do Direito fundamental ao desenvolvimento

This work analyzes tax reform proposals based on the fundamental right to development, which appears connected to the need to realize rights fundamental. In this way, we will discuss the relationship between Taxation and Development as categories that are part of the problem of distributing the tax burden, regressivity of the Brazilian tax system and the role of the State as an intervener through of taxes in promoting development. Understand the perspective of development that underlies the processing of the Tax Reform proposals PEC's 45 and 110, as well as the system they aim to change, allows us to problematize the perspectives theories that influence how taxation is operationalized or how it is expected to it must be structured. The text also highlights that tax policy must be a instrument to promote social rights and the distributive issue, in addition to the collection of taxes in the formation of the budget of federated entities.Among the countless demands for reform of the tax system, simplification, tax neutrality and importance of reducing bureaucracy in the system appear as relevant themes, when proposing the unification of consumption taxes into a VAT-type tax, with a single rate. Another important element is the discussion around the use of tax policy in promoting development, such as State intervention in granting tax exemptions for stimulate demand and influence the conduct of economic agents, which appears hampered by the prohibition contained in PEC 45. However, the tax reform also must address problems such as the regressivity of the system and its inability to promote economic growth and reduce inequalities, to bring rationality and balance to taxation, allowing its compatibility with the constitutional text. To carry out this discussion, This work uses bibliographical research as a methodology, and proposes, as general objective, to investigate the development perspective that theoretically guided the formation of our tax system, as well as the one that guides the reform proposals that are ...