Tributa??o & regula??o: um diagnóstico sobre inter-rela??es possíveis.

摘要

This article has the purpose to analyze the possible interrelations between taxation and regulation. Thus, under the premise that tax law and regulatory law communicates intimately, divides the study into two parts. At first, exposes to regulation of taxation, characterizing and criticizing. In the second, focuses on taxation as regulation instrument, with emphasis on analysis extrafiscal measures. Therefore, it’s asserted that there is a nexus between the regulation and taxation in achieving public policy and the achievement of fundamental rights.