O Impacto da Política Fiscal sobre os Direitos Humanos
Bibliographic Data
| ID | 16923248 |
|---|---|
| Authors | Fernanda De Holanda Paiva Nunes (0000-0001-7218-349X, University Center of Brasília), Joedson De Souza Delgado (0000-0002-0968-2058, Universidade de Brasília) |
| Year | 2023 |
| Volume | 50 |
| Issue | 2 |
| Pages | 671-688 |
| Publication date | 2023-07-11 |
| Peer Reviewed | Yes |
| Open Access | Yes |
| Type | ARTICLE |
| Venue | Revista da Faculdade de Direito da Universidade Federal de Uberlândia (JOURNAL) |
| Journal identifiers | ISSN: 2177-4919 • E-ISSN: 2178-0498 |
| Publisher | PPUFU - Portal de Periódicos da Universidade Federal de Uberlândia (PUBLISHER) |
| DOI | 10.14393/rfadir-50.2.2022.67499.671-688 |
| OpenAlex | W4384834555 |
| Language | PT |
| References cited | 1 |
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
Economics · Human rights · Humanities · Political science · Social rights · Welfare economics · Academic Research in Diverse Fields · Brazilian Legal Issues · Law · Philosophy · Public Health in Brazil
| Citation velocity | historical |
|---|---|
| Highly cited | No |