The Connectivity between human rights and tax law and cooperativism

Abstract

This article aims to analyze the interrelationship between human rights, tax law, and cooperativism. The main objective is to examine how human rights principles can be integrated into tax law practices and the functioning of cooperatives, briefly presenting the fundamental duty of paying taxes and the failures committed by the State in allocating public revenues to the implementation of social rights. It analyzes whether the State is fulfilling its duty to implement the guarantees contained in the 1988 Federal Constitution, in order to apply, for the benefit of taxpayers, what it collects through taxes. In the methodology, the deductive approach will be used, starting from general premises to a specific conclusion about the proposal. The dialectical method will also be applied, seeking syntheses for the divergences. As for the procedure, historical-comparative and sociological methods are adopted, with systematic interpretation through bibliographic research and scientific articles. The conclusions indicate that, given the State’s ineffectiveness in meeting the existential minimum for most of the Brazilian population, cooperativism appears to be a viable way to minimally achieve what the 1988 Federal Constitution promises to its jurisdiction. For this, the State must grant tax incentives to cooperatives, ensuring that the resources are applied in the realization of the social rights of the community. The originality of the work lies in an interdisciplinary approach, along with a proposal for a theoretical model capable of uniting these three fields; thus, it seeks to offer insights that lead to the perspective of promoting a fairer society.