CONSTITUCIONALISMO, PROCESSO CIVILIZADOR TRIBUTÁRIO E A LIBERAÇÃO DA MORAL ELISIVA PELO SUPREMO TRIBUNAL FEDERAL

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DOI:

https://doi.org/10.22409/2ff1q705

Abstract

The article reviews the link between constitutionalism and the genesis of the taxation monopoly based on Norbert Elias' theory of the civilizing process. Building the concept of a civilizing tax process, It analyzes the judgment of ADI 2446 at Brazilian Supreme Court (STF) as a key point in this process. The objective is to understand, based on Ingeborg Maus' criticism, how the STF functioned in that judgment as a kind of moral censor of the diversification of the principles of tax law, delimiting its constitutional field exclusively by the principle of legality. It questions, beyond the analytical-positivist paradigm, whether the foundations of the decision that recognized the constitutionality of the general anti-avoidance rule, object of the trial, meant, paradoxically, the blocking of fiscal citizenship and the approval of the tax avoidence mentality of a part of society.

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Author Biographies

  • Pablo Pedrosa, Universidade Federal do Piauí (UFPI)

    Mestrando em Direito pela Universidade Federal do Piauí (UFPI), Mestre em Literatura pela Universidade de Brasília (UnB), Especialista em Administração Pública pela Fundação Getúlio Vargas (FGV). É Procurador da Fazenda Nacional.

  • Deborah Dettmam , Universidade Federal do Piauí (UFPI)

    Professora Associada de Direito da Universidade Federal do Piauí e do Programa de Pós-Graduação em Direito da Universidade Federal do Piauí (UFPI). Graduação em Direito pela Universidade de Brasília (UnB), Mestrado em Direito pela Universidade Federal de Pernambuco (UFPE) e Doutora em Direito pela Universidade Federal do Paraná (UFPR). Foi visiting scholar na University of Utah (2016)

Cada da edição em azul escuro com detalhes em marrom e logos da UFF e do PPGSD

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Published

2026-08-08

Issue

Vol. 28 No. 1 (2026): Confluências, vol. 28, nº 1

Section

Artigos

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Copyright (c) 2026 Pablo Pedrosa, Deborah Dettmam

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How to Cite

CONSTITUCIONALISMO, PROCESSO CIVILIZADOR TRIBUTÁRIO E A LIBERAÇÃO DA MORAL ELISIVA PELO SUPREMO TRIBUNAL FEDERAL. Confluências | Interdisciplinary Review of Sociology and Law, [S. l.], v. 28, n. 1, p. 167–191, 2026. DOI: 10.22409/2ff1q705. Disponível em: https://periodicos.uff.br/confluencias/article/view/68472. Acesso em: 13 aug. 2026.