THE TAX ABOUT GREAT FORTUNES AND THE DIRIGENT CONSTITUTION DURING THE PANDEMIC

Authors

Abstract

The crisis felted by the COVID-19 pandemic is aggravated by the social inequality existent in the Brazilian country. The actual Magna Carta is considered as a Dirigent Constitution, because it presents objectives to be pursued. Is the Tax about Great Fortunes (TGF) essential to attenuate the crisis generated of COVID-19 pandemic when reduces the social inequality according to the fundamentals objectives of CRFB? To answer this question, was used the materialism historical dialectical method, as well as bibliographic and documental techniques of research.

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Author Biographies

Henrique Posser Martins, Universidade Federal de Pelotas

Mestrando no Programa de Pós-Graduação em Direito da Universidade Federal de Pelotas (UFPel).

Guilherme Camargo Massaú

Professor da Faculdade e do Mestrado em Direito da Universidade Federal de Pelotas (UFPel); Pós-doutor na PUCRS; Doutor em Direito pela Unisinos; Mestre em Ciências Jurídico-Filosóficas pela Universidade de Coimbra; Especialista em Ciências Penais pela PUCRS. 

Published

2021-06-22 — Updated on 2021-05-31