A TRIBUTAÇÃO, A ORDEM ECONÔMICA E O ... - Milton Campos

9
ABSTRACT
This study has the aim to verify the legitimacy, the effects and possible
interpretations of the rule inherent to article 146-A of the Brazilian Federal Constitution of
1988, introduced by EC nº. 42/2003. Hangs a strong divergence in doctrine with regard to the
meaning of this constitutional provision, under the premise of extrafiscal aspect of taxes,
aimed at the achievement of specific principles of economic order, by reflex, tax principles,
since the tax has direct or indirect influence on price formation, directing how market
structurizes. In this endeavor, we must pass the original aspect of the interaction between law
and economics, the constitutionalization of economic order, the efficiency aspect of
extrafiscal taxes, the tax and economical principles pertaining to the specific rule of art. 146-
A of CR/1988 and practical problems faced by brazilian society in this matter, enabling, at the
end, to bring the spotlight on a proper interpretation of the divergent content of the
constitutional provision in focus.
Key-words: Article 146-A of the Federal Constitution of 1988. Law and Economics.
Economic Order. Tax Principles of Neutrality, Isonomy and Fair Taxation.