A dosimetria da multa fiscal no ICMS à luz do princípio da capacidade contributiva: um modelo ao estado do Pará

Abstract

The tax is the main revenue available to the State to guarantee the rights provided in the Constitution. However, the form of its imposition, often seems to violate the same rights as this seeks to promote. Hence the great rejection in your gathering, leading to the States to pay off the tax penalty as a means of enhancing your compulsoriedade. It is that, tax fines ICMS does not always have a dosimetry that meets the constitutional precepts, causing doubts as to its legitimacy and the standard of righteousness in your application. This fact has allowed many demands on the judiciary, which is no longer limited to declare unconstitutional, but has been reducing its values in a clear intervention of the judicial subjectivism in punitive and fiscal policy of the state. This picture shows extremely harmful to the public one, not only for deconstitution of tax credits and the costs involved, but also pelajudicialização the taxing power and the weakening of the authority of the executive branch. It is proposed from the study of some fines established by Law No. 5,530 / 89, which regulates the ICMS in the State of Pará, a model of dosimetry the ICMS tax fines thereof, with mainstay in principle of proportionality and equality, in order to observe the constitutional element of graduation tax fine: the principle of ability to pay.