Objectives: this article aims to expose perspectives regarding the function of taxation utilized by public policies towards the confrontation of structural crisis, such as the one generated by COVID-19 pandemic, besides outlining a brief overview of how, in Brazil, the three branches have acted in taxation regards during the crisis, federal, state and municipal-wise. Methodology: to do it, the article’s first part focus on a few doctrinal contributions regarding the role of taxation in crisis, with special collaboration of the ideas of Keynes about Countercyclical Fiscal Policies, while the second part presents some norms concerning crisis-related fiscal measures adopted in Brazil and a few considerations about the role adopted by Judiciary, from a jurisprudential research. Results: by applying such methodology, it could be verified how, in practice, the ideas regarding fiscal norms with extrafiscal and simplifier functions have been applied, and the way the Judiciary has been analyzing the demands made by taxpayers concerning pandemics taxation. Contribution: Therefore, it is intended to contribute to the debate about the measures regarding, in greater or lesser measure, the state’s position on tax collecting during the crisis generated from the current pandemic. © 2021, Centro Universitário Curitiba - UNICURITIBA. All rights reserved.
Countercyclical fiscal public policies: Analysis of the brazilian context in the covid-19 generated crisis