The impact of tax policy on human rights

Authors

  • Fernanda de Holanda Paiva Nunes Centro Universitário de Brasília (CEUB) https://orcid.org/0000-0001-7218-349X
  • Joedson de Souza Delgado Universidade de Brasília - UnB

DOI:

https://doi.org/10.14393/RFADIR-50.2.2022.67499.671-688

Keywords:

Human Rights, Tax Justice, Public budget, Taxation

Abstract

This article reflects a normative study of tax policy in the light of human rights, as taxation is an important social institution in the distribution of income and wealth and other goods. This situation is due to tax justice – an essentially multidisciplinary discipline that lies between traditional tax science – tax law, public finance, and microeconomics, and is linked to philosophy and some approaches from the social sciences. The research related to tax law is exploratory in nature and is carried out through a literature review with a qualitative approach of key concepts: (i) state, (ii) citizenship, (iii) property and (iv) social justice. The results show that tax justice is the maximum social value of the constitutional objective necessary to guarantee the human dignity of the individual.

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Author Biographies

Fernanda de Holanda Paiva Nunes, Centro Universitário de Brasília (CEUB)

Especialista em Ordem Jurídica e Ministério Público pela Fundação Escola Superior do Ministério Público do Distrito Federal e Territórios (FESMPDFT). Bacharela em Direito pelo Centro Universitário de Brasília (CEUB). Advogada.

Joedson de Souza Delgado, Universidade de Brasília - UnB

Doutorando em Direito na Universidade de Brasília (UnB). Mestre em Direito pelo Centro Universitário de Brasília (CEUB). Especialista em Direito Administrativo pelo Instituto Brasileiro de Ensino,  Desenvolvimento e Pesquisa (IDP).

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Published

2023-07-11

How to Cite

de Holanda Paiva Nunes, F., & de Souza Delgado, J. (2023). The impact of tax policy on human rights. Journal of the Faculty of Law of the Federal University of Uberlândia, 50(2), 671–688. https://doi.org/10.14393/RFADIR-50.2.2022.67499.671-688

Issue

Vol. 50 No. 2 (2022): Journal of the Faculty of Law of the Federal University of Uberlândia

Section

Articles

License

Copyright (c) 2023 Journal of the Faculty of Law of the Federal University of Uberlândia

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