Uma análise da interdependência entre direito tributário e direitos humanos

Abstract

This paper aims to demonstrate the relationship between Tax Law and Human Rights, since traditionally, Tax Law has its roots in state masterdom, with Human Rights having arisen precisely to relativize this masterdom, with a view to imposing limits and prevent abuses committed by the state. In this context, through bibliographical, theoretical and descriptive research, with a qualitative approach, it is important to understand the historical evolution of taxes and human rights, aiming to show that human rights standards should radiate effects throughout the legal system, including Tax Law, as well as demonstrate that taxes can contribute to implementation and the realization of human and fundamental rights, as well as the tax system can be an important tool to promote the redistribution of income and reduce social inequalities.