EXTRA-FISCALITY: THE ROLE OF TAXES IN REGULATING THE ECONOMY
DOI:
https://doi.org/10.66104/zhkay675Keywords:
Extra-fiscality; Fiscal policy; Taxation; State intervention; Economy.Abstract
This article analyzes the role of taxes in their extra-fiscal function as an instrument of economic regulation in the context of the contemporary State. Beyond the traditional revenue-raising function, taxes play a relevant role in guiding social behaviors, protecting the environment, reducing inequalities, and stimulating economic development. The research adopts a qualitative, exploratory approach, based on a bibliographic review of tax doctrine and an interpretative analysis of tax instruments with extra-fiscal purposes in the Brazilian legal system. The study examines the constitutional foundations of extra-fiscality, discusses its use as a mechanism of state intervention in the economy, and presents the Rural Land Tax (ITR) as an example of a tax instrument with an incentive purpose. It concludes that extra-fiscality constitutes an essential dimension of the contemporary tax system, allowing the State to use taxation as a mechanism to promote economic development, social justice, and sustainability, provided that the constitutional principles that limit the power to tax are observed.
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