The scenario of instability and hyperinflation caused by the COVID-19 pandemic and the War in Ukraine has led Brazil to a serious crisis, with widespread price increases and deregulation of economic stability. Therefore, given the increase in fuel prices, which has a systemic effect throughout the country, it became necessary to implement a model of State intervention in the economic domain in order to minimize the impacts resulting from the unfavorable situation. Given the possible solutions, Tax Law proved to be the best solution for the case, being a mechanism for distributing the burdens of the situation among different entities of the Federative Republic of Brazil. It is therefore necessary to demonstrate how Tax Law is integrated into a form of State intervention in the Economy, correlated to classic State functions, in addition to the viability of intervention through tax legislation in order to reestablish a peaceful scenario and national economic stability.
Read full abstract