Direito Tributário Empresarial

É o presente para arquivar, e a quem interessar tornar disponível, algumas divagações no campo do Direito Tributário Empresarial, da Filosofia e outras áreas afins. Lauro Arthur G. S. Ribeiro - Advogado, Professor Substituto (UFPR - 2005/2006) Correções, críticas, sugestões: lauro.r@gmail.com

terça-feira, junho 22, 2004

The Human Rights - Slavery through tax and interests in Brazil.


What would be the relation between the Universal Declaration of Human Rights and a Tax system? That is the question I’ve made myself when I read that that “No one shall be held in slavery or servitude; slavery and the slave trade shall be prohibited in all their forms”.
.
Is there any difference between working to receive no money, and working to receive a money that goes 38% for the government, that tolerates the banks to charge another 13% a month as interests (much more than 100% a year)?
.
Examples of what happens in Brazil:
The public universities, that are for free, have their installations damaged, there are routes that are being blocked by the justice because offer no safe transit conditions , but the government created two taxes: one of them charges tax from the royalties of foreign companies (that are sent outside Brazil) and another from the fuel, both to resolve the universities (researches) and roads problems. None of them gets to its destiny.
.
Another fraud that victimized the Brazilian people was a tax that is still charged, that was created to solve the health system problems. From every money income of a bank account the government charges 0,38%. This tax is the same for very rich, and very poor people, making no difference between them. This is a money that must be used at the healthcare system but never gets there.
.
The companies’ owners in Brazil have a serious risk to use the administrative procedure to defend their companies against a mistake from the Tax Department. Before the final administrative appeal, what means in Brazil no formal tax to be charged, the tax department sends documents to the Brazilian Federal Police, that initiates a formal criminal procedure against the businessman that is charged of tax deviation. The only way to avoid that is to ask a federal judge to stop this irregular use of the police to intimidate the taxpayer. In Brazil this crime depends on the result, and not only the formal incidence. So, if during the administrative procedure there is no formal tax, how can the tax department demand the payment?
.
Another example that makes clear the slavery tax system in Brazil is the fact that when you ask to pay the tax in installments the interests maybe higher than the installment worth every month and the consequence is: the debt increases every month becoming unplayable. And the government to be sure that the taxpayer will pay forever the installments, simply suspends the criminal procedures while you are paying. If the debt is forever, the taxpayer will have a possible criminal procedure against him forever too.
.
One more. Lula´s government, through CAPES (state institution to support research and help people on their masters and PhD programs) simply stopped paying all the researchers from ACAFE (Santa Catarina State Institute to help post-graduate students), justifying that as a necessity of reviewing the programs. All people that were in the middle of their projects got without money to go ahead. The government said they need to be hard on money controlling. At the same time Lula renew the gardens of the Brazilian’s presidents house making a red star in the middle of it (the symbol of his party), and also, he is buying a new airplane from Airbus Industries for him.
.
Many ACAFE researchers in a internet group said they are quitting the programs and some of them will leave Brazil (one of them is going to Cuba!!).
.
That is important to be said in a language that everybody understands, not to think Brazil is a country without slaves. We are all slaves here, because we pay a tax that is used to pay the debts of the government only to the banks and creditors, as a "priority" comparing to the social debt that is never observed. More 90% of the people work only to eat and to have a simple roof to sleep, and less than 10%, receive this money to waste, many times outside Brazil.
.
When a president stops spending tax money to help its researchers, professors at the universities, to spend tax money in gardens, it’s because his garden, in his sole opinion, is much more important for that.
.
The XXI century slave is a new slave. Works only to survive, not to live. The presidents, interests chargers, prime ministers and other people that doesn’t work, continuous the same. Power and money together, and people working for them.

Google