Aspectos funcionais das contribuições interventivas: pertinência ao grupo referido e capacidade de afetação como elementos intrínsecos da hipótese de incidência tributária da cide

Abstract

The work is the analysis of the contributions of intervention in the economic domain. Part of the general category of special contributions, recognizing that they have a tax nature and have as characterizing the reference to a particular group or sector and the allocation of revenue to this group or sector mentioned elements. Ponder that for belonging to that category , the interventional contributions also have a tax nature and consequence have the characteristics of contributions in general , moreover , to possess intervening nature , and be subject to the general legal regime of taxes and contributions should observe the limitations of legal and economic order . Also emphasizes that as an instrument of intervention such contributions can be perceived as restricting the fundamental rights , specifically property rights , free enterprise and free competition , requiring for its creation of the weighting values. Understands that the formal legal and tax dogmatic structuralist and is not sufficient to address the impact of the contributions of intervention in the economic domain, because it is based on a false notion of legality, which induces the application of a theory of incidence mismatch hypothesis with new reality. Argues that demand the resumption of the principle of legality in its material dimension, the legitimacy of imposing tax rule through democratic participation in abstract and concrete analysis of interventional exactions. Finally, considering that contemporary society , the result of reflexive modernity , delegate functions to the new tax law , especially to control and induce the market concludes that it is necessary to adopt functionalism as treatment of tax dogmatic . This method allows the opening of dogmatic to open debate , allowing a more coherent analysis of interventional contributions , as well as the abstract analysis does not require major changes in reflections hitherto made by the doctrine , the concrete analysis imposes the increased incidence theory hypothesis including the functional elements relevant to the group and said capacity allocation , elements enabling the verification in this case without subjecting the dynamic tax incidence financial facts , ensuring the control and legitimacy of interventional contributions in the current configuration of the social.