OS DIREITOS FUNDAMENTAIS SOBRE UMA ANÁLISE TRIBUTÁRIA: EM TEMPOS DE INSTABILIDADE POLÍTICA, CRISE SÓCIOECONÔMICA E PANDEMIA

Abstract

Fundamental rights are part of human history. They emerged at different times according to each historical period progressively and sequentially in the constitutional texts. Thus, it originated in the classification of rights by generations or dimensions. The first, second, third, fourth and fifth by generations or dimensions: Freedom, Equality, Fraternity, Democracy, which includes Biolaw, and the Peace that is sought before and after September 11, 2001. In this, there is the evolution of the tribute, which originally were instituted to finance certain purposes, especially wars. Today, it consists of collection and inspection, to support collective needs, in a legal regime in favor of society, in part, to guarantee fundamental rights. In times of pandemic, there is an antagonistic reality between generations of rights and political and economic interests that affront essential rights and taxation. They are the basis for making the Constitution a right. For this study, from a technical point of view, bibliographical research was adopted; in relation to the objectives and its nature, it was explanatory and applied, and together, both the deductive and inductive methods were used for the improvement and development of knowledge about reality and, in parallel, jurisprudence, doctrine and codes before the fundamental constitutional rights and tributary.