Law is one of the ways of considering ourselves human. The phrase is not an axiom; it is real and true. In the matrix of human behavior, there is an “onto”. Any discipline interferes in the social-humanistic aspect of Law, and is not stratified: human behavior, scaled by an imposing state activity, must be respected, subject to constitutional and legislative principles and, above all, to human dignity.
But, conversely, in the old formula that the State must be socially supported by its essential character, one cannot forget, as Abraham Lincoln once said, that power is one “of the people, by the people and for the people”. Today what we see, unfortunately, in Brazil is a reality in which the State “safeguards’ and “conceals” an alleged cost of a necessary State activity, but which, on the contrary, sustains corruption in large part and for other purposes, bearing no relation to the public interest.
What’s worse: honest public agents are forced to “charge” collections “against the law” in order to justify, under the “pseudo” compliance with the Fiscal Responsibility Law, expenditures that do not benefit the people, but only justify the misappropriation of funds improperly obtained. The full concept that taxation must abide by the existential minimum that justifies it is not met. In this short introduction, we would like to illustrate one of such behaviors, in relation to the deductibility of commissions paid to correspondents of the Pis and Cofins’ tax basis.
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