Post by account_disabled on Feb 27, 2024 11:23:47 GMT
Fully passed on to the final price, it is equally certain that the State cannot, in any way, contribute to this increase in the cost of living. It would be interesting to look for ways to reconcile both measures, enhancing the fulfillment of constitutional objectives. At this point, instead of simply defending the extirpation from the legal system of all benefits directed to taxation on consumption, it would be better to evaluate the essentiality of each of the items that make up the basic basket, justifying or not being targets of a policy of reduced rates. Or even, that the debate around the reform proposals included the establishment of measures aimed at controlling the effectiveness of the incentives themselves, even though such instruments are inserted in another area, beyond Tax Law.
In fact, this debate should also include the control of results that is not limited to the control of the process of forming the law, nor is it limited to the comparison between the text of the law and the constitutional norm [5] . In effect, borrowing the popular Chinese Europe Phone Number List saying: it is not necessary to amputate the arm to treat a sick finger . If, however, the public authorities choose the route of taxation, they must at least guarantee, as a constitutionally guaranteed fundamental right, an efficient mechanism for the return of amounts that, collected indirectly from individuals with lower contributory capacity, far exceed the existential minimum. And do not link it to a one-off income transfer, subject to the most diverse political interference and budgetary constraints.
Finally, still related to such concerns, we raise a third aspect of the policy under analysis for reflection: the risk of the proposed design causing some form of fiscal illusion. As a theoretical current, the theory of fiscal illusion emerged at the beginning of the 20th century as an explanation for those tax structures aimed at reducing taxpayers' resistance to the State's financial activity [6] . This line of thought advocates that the tax policy of a given government would be guided, as much as possible, through illusory figures that would mask the real tax burden suffered by individuals, while at the same time enhancing the advantages enjoyed by them, creating a feeling of greater acceptance of the exercise of political power.
In fact, this debate should also include the control of results that is not limited to the control of the process of forming the law, nor is it limited to the comparison between the text of the law and the constitutional norm [5] . In effect, borrowing the popular Chinese Europe Phone Number List saying: it is not necessary to amputate the arm to treat a sick finger . If, however, the public authorities choose the route of taxation, they must at least guarantee, as a constitutionally guaranteed fundamental right, an efficient mechanism for the return of amounts that, collected indirectly from individuals with lower contributory capacity, far exceed the existential minimum. And do not link it to a one-off income transfer, subject to the most diverse political interference and budgetary constraints.
Finally, still related to such concerns, we raise a third aspect of the policy under analysis for reflection: the risk of the proposed design causing some form of fiscal illusion. As a theoretical current, the theory of fiscal illusion emerged at the beginning of the 20th century as an explanation for those tax structures aimed at reducing taxpayers' resistance to the State's financial activity [6] . This line of thought advocates that the tax policy of a given government would be guided, as much as possible, through illusory figures that would mask the real tax burden suffered by individuals, while at the same time enhancing the advantages enjoyed by them, creating a feeling of greater acceptance of the exercise of political power.