A ideia de justiça e justiça fiscal no controle externo das contas públicas no mundo contemporâneo

Abstract

It is proposed to demonstrate that fiscal or financial justice is indispensable for the effectuation of the idea of justice in the contemporary world, which is consolidated with the guarantee and effectuation of fundamental rights in the Constitution of each State, according to the thought of Joaquim Carlos Salgado. An additional proposal is to demonstrate that the action of the Court of Auditors contributes to the materialization of fiscal or financial justice in the Brazilian Democratic State of Law. For this study, research of primary and secondary data, especially bibliographic material, was performed. Results show that fiscal or financial justice, understood as the allocation of the largest possible portion of the financial resources earned from taxation to the effectuation of fundamental rights, because it is a matter of formal and material or concrete justice, is indispensable of realization of the idea of justice in the contemporary world. And more, that the Court of Auditors, an essentially and functionally ethical body, in the ambit of the Democratic State of Law, has the power-duty or the duty-power for exercising control over the financial activity of the State, to curb waste and other forms of misuse of public resources, which contributes to the allocation of a greater portion of the financial resources earned from taxation to the effectuation of fundamental rights in the form of timely and quality public services.