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Thèse de Doctorat
Document
Auteur
Nom complet
Diego Marcel Costa Bomfim
Adresse Mail
Unité de l'USP
Domain de Connaissance
Date de Soutenance
Editeur
São Paulo, 2014
Directeur
Jury
Barreto, Paulo Ayres (Président)
Andrade, José Maria Arruda de
Carrazza, Roque Antonio
Gama, Tácio Lacerda
Melo, Jose Eduardo Soares de
Titre en portugais
Extrafiscalidade: identificação, fundamentação, limitação e controle
Mots-clés en portugais
Competência tributária
Competência tributária da união
Direito tributário
Fiscalização tributária
Intervenção do estado (direito econômico)
Resumé en portugais
Esta tese tem como objetivo investigar os limites constitucionais ao emprego de normas tributárias extrafiscais, contribuindo, de maneira original, com o desenvolvimento de métodos que possibilitem que estes instrumentos sejam controlados de modo mais preciso pelo Poder Judiciário. Para a consecução deste objetivo central, trabalhou-se a partir de quatro blocos de investigação. Primeiro, a pesquisa centrou-se em discutir a importância de segregação das normas tributárias entre fiscais e extrafiscais, analisando as diversas propostas de métodos para a separação entre estas. Ao final, a tese sugere que as normas tributárias extrafiscais devem ser identificadas a partir das suas finalidades, conforme venha a ser interpretado pelo aplicador da norma. Superada a questão, passa-se à investigação dos fundamentos constitucionais que legitimam o emprego das normas tributárias extrafiscais, quando se debate em que sentido normativo se pode falar em neutralidade tributária. Em um terceiro módulo de investigação, as normas tributárias extrafiscais são contrapostas às limitações constitucionais ao poder de tributar, ao conflito entre competência regulatória e competência tributária, ao conceito constitucional de tributo, bem como aos limites ínsitos às espécies tributárias previstas pela Constituição Federal. Por fim, apresenta-se um modelo de protocolo decisório que pode ser utilizado para fins de controlabilidade das normas tributárias extrafiscais pelo Poder Judiciário, colocando-se em destaque os princípios da igualdade e da proporcionalidade.
Titre en anglais
Extrafiscalidade: identificação, fundamentação, limitação e controle
Mots-clés en anglais
a model of decision making protocol is presented for use a mean of control by the Judiciary Branch of the non-fiscal purpose tax
and analyzes the numerous methods proposed for such classification. The thesis suggests that non-fiscal purpose tax laws must be identified by their p
as interpreted by those responsible for applying the law. The second part investigates the constitutional basis that legitimates the use of non-fiscal
as well as to the limits involving the tax species provided by the Federal Constitution. Finally
contributing
highlighting the principles of equality and proportionality.
The main goal of this thesis is to investigate the constitutional limits on the use of non-fiscal purpose tax laws
the non-fiscal purpose tax laws are compared to the constitutional limits on taxation
the thesis was divided into four parts. The first part focuses in discussing the importance of segregation of tax laws in two groups: fiscal and non-f
to the conflict between regulatory competence and fiscal competence
to the constitutional concept of tax
to the development of methods that allow a more precise control of these instruments by the Judiciary Branch. To achieve such goal
with originality
Resumé en anglais
The main goal of this thesis is to investigate the constitutional limits on the use of non-fiscal purpose tax laws, contributing, with originality, to the development of methods that allow a more precise control of these instruments by the Judiciary Branch. To achieve such goal, the thesis was divided into four parts. The first part focuses in discussing the importance of segregation of tax laws in two groups: fiscal and non-fiscal, and analyzes the numerous methods proposed for such classification. The thesis suggests that non-fiscal purpose tax laws must be identified by their purpose, as interpreted by those responsible for applying the law. The second part investigates the constitutional basis that legitimates the use of non-fiscal purpose tax laws and discusses to what normative extent one can speak of tax neutrality. In the third part, the non-fiscal purpose tax laws are compared to the constitutional limits on taxation, to the conflict between regulatory competence and fiscal competence, to the constitutional concept of tax, as well as to the limits involving the tax species provided by the Federal Constitution. Finally, a model of decision making protocol is presented for use a mean of control by the Judiciary Branch of the non-fiscal purpose tax, highlighting the principles of equality and proportionality.
 
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Il ya retenu fichier en raison d'exigences (publication de données, des brevets ou droits).
Date de Libération
2019-08-09
Date de Publication
2017-09-13
 
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