Critical analysis of complementary law nº. 24/75 through the prism of the fundamental precept of democracy

Abstract

This paper aims to do a critical analysis of complementary law nº. 24/75 through the prism of the brazilian democratic state, which recognized ostensibly the democracy as a cornerstone of the Federative Republic of Brazil. It starts bringing preliminary notes about the national legal and tax system addresing and definig the legal norm and the hierarchy that exists between them. In this line, the paper shows the role played by the constitution as a fundamental law, notably on tax matter, clarifying also the function that the complementary law has in this context.It is noted the influence of the democratic principle in the structuring of the brazilian state showing after considerations summarized about the tax on transactions related to the movement of goods. The work analyzes the general rules that regulates the tax treated with an emphasys on complementary law nº. 24/75, which provides for the signing of agreements granting exemptions and tax benefits. Finally, we analyze the contrast between the requirements contained in the latter and the fundamental precept of democracy adopted in brazilian state.