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Abstract(s)
Existe efetivamente um dever do Estado de arrecadar receita para fazer face aos mais
diversos encargos públicos. Esta finalidade é assegurada, essencialmente, por meio da
tributação que, no fundo, funciona como um mediador do equilíbrio nas sociedades.
Esta obrigação do Estado não pode, porém, tornar inacessível o acesso a bens
essenciais, incumbindolhe um dever simultâneo de criar meios que conciliem a
tributação, indispensável ao Estado social, com a garantia de mínimos existenciais.
A nossa análise visa, sobretudo, perceber que mecanismos de proteção foram criados
para aqueles que são considerados consumidores vulneráveis, no âmbito do setor da
eletricidade.
The State has the duty of collecting revenue to deal with the various public charges. This purpose is essentially ensured through taxation, which basically functions as a mediator of balance in societies. Nonetheless, this State's obligation should not result in inaccessible access to essential goods, and, at the same time, it has the duty to create means to reconcile taxation, which is indispensable to the social State, with the guarantee of existential minimums. Our analysis aims, especially, to understand what support mechanisms have been created for those who are considered vulnerable consumers, within the electricity sector.
The State has the duty of collecting revenue to deal with the various public charges. This purpose is essentially ensured through taxation, which basically functions as a mediator of balance in societies. Nonetheless, this State's obligation should not result in inaccessible access to essential goods, and, at the same time, it has the duty to create means to reconcile taxation, which is indispensable to the social State, with the guarantee of existential minimums. Our analysis aims, especially, to understand what support mechanisms have been created for those who are considered vulnerable consumers, within the electricity sector.
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Keywords
Tributação Vulnerabilidade Consumidor Estado social Energia elétrica Taxation Vulnerability Consumer Social state Electrical energy