Analysis of some public services tax scenarios

Abstract

The Constitution protects free enterprise precisely so that the expected national development is made possible, as the third article of the Major Charter aims. For that, it is necessary that the country’s economy has its own, well-established, firm, safe tracks that have continuous and responsible growth as a path. With these goals in mind, the role of the State is one of regulation, not of an invader or an active agent in this scenario. You cannot be conductor, musician and audience at the same time. Thus, the State can act in environments where profit is sought, with the objective of self-development, only when it needs such provision to achieve its public desideratum. In other words, its activity outside the restricted scope of a public entity - with all the prerogatives and subjections inherent to this condition - is exceptional and thus must be treated and exercised in accordance with the constitutional limits of this exceptionality. The present work does not intend to bring definitive answers, but only to raise concerns and to remember the ever more present fact that the responsibility demanded for the provision of public activities and services makes the existence and application of legal instruments to make this exercise feasible, as well as protecting the economic order from the negative reflexes that eventually have to support, in the same way, the full realization of fundamental rights.