The Possibility of Compensating Government Payment Bonds to Pay Taxes: An Analysis Foregrounded On Human Dignity
Keywords:
Compensation of Taxes, Human Development, Dignity of the Human Person, Government payment bonds
Abstract
The compensation of government payment bonds for tax payments is discussed, foregrounded on the dignity of the human person. The conditions for such compensation are analyzed. The effects of the Government Payment Bonds in the Brazilian Federal Constitution and its Amendments 30 and 62 are investigated by a bibliographical and jurisprudential review. In the wake of delay in the payment, current essay lists the justifications of the Inland Revenue not to compensate government payment bonds through the payment of taxes. The essay analyzes the possibilities of compensation from the point of view of the dignity of the human person. These arguments are based on the discussion of changes in public priorities and budget aims that materialize in individual, collective and social human rights, while questioning the feasibility of equilibrium between economic growth and human development in Brazil.
Published
2014-12-01
Section
Doutrinas
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