THE RESERVE OF THE POSSIBLE AND THE TRAGIC CHOICES IN BRAZIL: A FISCAL AND TAX ANALYSIS BEFORE THE COST OF RIGHTS

Abstract

ABSTRACT:This article brings an approach about the costs of rights against the principle of reserving the possible and the tragic choices in Brazil. It seeks to highlight a discussion by confronting them with state limitations and the above principle, as well as discussing their influences on Public Administration choices. It is clear that the State has a duty to make viable the fundamental rights and guarantees provided for in the Federal Constitution of 1988 and in infra-constitutional laws, however, funds must be gathered so that they are not a mere expectation, which demystifies, in parts, the excessive tax burden. For that, the methodology used was bibliographical research with a qualitative approach, using the snowballing technique. Ultimately, the study exposes that the national tax burden has not followed the principle of ability to pay for its taxpayers, in addition, the rights and guarantees permanently face obstacles to their effectiveness. Therefore, it is concluded that the public agent must base all his choices on an eminent ethical and economic rationality in favor of greater efficiency in the use of resources.