TAX LAW AND STATE INTERVENTION IN THE ECONOMY: UKRAINE WAR AND TAX LEGISLATIVE CHANGE TO MAINTAIN STABILITY IN BRAZIL

Abstract

The scenario of instability and hyperinflation caused by the COVID-19 pandemic and the War in Ukraine has led Brazil to a situation of serious crisis, with a generalized increase in prices and the deregulation of the economic stability experienced. Thus, it was necessary, in view of the increase in fuel prices, which has a systemic effect throughout the country, to exercise a model of State intervention in the economic domain in order to minimize the impacts resulting from the unfavorable situation. In view of the possible solutions, Tax Law proved to be the best solution for the case, being a mechanism for distributing the burdens for the situation among different entities of the Federative Republic of Brazil. It is, therefore, necessary to demonstrate how Tax Law is integrated into a modality of State intervention in the Economy, correlated to classical State functions, in addition to the feasibility of intervention through tax legislation in order to reestablish a peaceful scenario and national economic stability.