Intervenção do Estado na ordem econômica por meio da extrafiscalidade dos tributos: análise da crise causada pelo COVID-19

Abstract

Considering the current scenary, in which unprecedented global economic crisis caused by Covid-19 is being faced, the intention was to deepen of study about the forms of state intervention in the economy in the context of umbalance. The measures adopted by the Brazilian State were ascertained through taxation, to mitigate and/or minimize the negative effects. The study sought to find out how taxation, through its extrafiscal purpose, can help the recovery of the domestic economy and understand how taxation exerts an important part in times of crisis. The aim was to highlight the effectiveness of using taxes without the unique purpose of bringing resources into the public safes, as well as, to solidify the idea that taxation fulfills its social role.