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Master's Dissertation
Full name
Hugo Marcondes Rosestolato da Costa
Knowledge Area
Date of Defense
São Paulo, 2017
Barreto, Paulo Ayres (President)
Mosquera, Roberto Quiroga
Tomé, Fabiana Del Padre
Title in Portuguese
Intertextualidade e Interdisciplinaridade tributária
Keywords in Portuguese
Direito Tributário
Hermenêutica (Direito)
Imposto de renda
Interpretação da lei
Abstract in Portuguese
Essa pesquisa se dedica ao aprofundamento do estudo acerca dos engastes intrasistêmicos entre o Direito tributário e os demais ramos do Direito (intertextualidade interna), bem como das conexões inter-sistêmicas (intertextualidade externa, ou interdisciplinaridade) entre o Direito tributário a Contabilidade e a Economia. Com o objetivo de oferecer uma proposta de parâmetros e limites dentro dos quais tais vinculações podem ocorrer no Direito tributário brasileiro, daremos início a pesquisa com uma análise acerca da teoria geral dos sistemas, com o escopo de fornecer um ferramental que auxilie na compreensão sistêmica do Direito. Na terceira parte da obra será analisada a visão sistêmica do direito, bem como os elementos que compõem o sistema jurídico. Na quarta parte examinaremos as características do Subsistema Constitucional Tributário brasileiro. Na quinta etapa, daremos início a apreciação da intertextualidade entre os diversos enunciados, normativos e não normativos, constantes do Direito Positivo. Na sexta parte, enfrentaremos a problemática da interdisciplinaridade, com foco nas formas de iteração entre o Direito, a Contabilidade e a Economia. O sétimo capítulo é dedicado ao estudo das vinculações entre as normas que regram a definição da base de cálculo do imposto sobre a renda e as normas que regem a contabilidade no Brasil, as quais são guiadas pela visão econômica dos eventos sociais.
Title in English
Intertextuality and Interdisciplinarity of tax law
Keywords in English
Accounting and Economics
Income Tax
Tax Law
Abstract in English
This research is dedicated to the study of intra-systemic relations between tax law and other branches of Law (internal intertextuality), as well as inter-systemic connections (external intertextuality, or interdisciplinarity) between tax law, economics and accounting. With the scope of identifying the parameters and limits within which such linkages can occur in Brazilian tax law, we will begin the research with an analysis of the general theory of the systems, that can provide us with tools that helps in the systemic understanding of law. In the third part of the work, we will analyze the systemic view of law, as well as the elements contained within the legal system. In the fourth part of the research, we will examine the characteristics of the Brazilian constitutional tax system. In the fifth stage, we will focus our attention on the intertextuality between the various normative and non-normative statements contained in Positive Law. In the sixth part, we will tackle the problem of interdisciplinarity, focusing on the normative forms of iteration between law, accounting and economics. The seventh chapter is devoted to the study of the linkages between the norms that govern the calculation of Brazilian income tax and the Brazilian accounting rules, which are governed by the principle 'accounting follows economics'.
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