A análise econômica do direito e a repetição do indébito tributário

AUTOR(ES)

Irineu Galeski Junior

DATA DE PUBLICAÇÃO

2008

RESUMO

The objective of this paper is the treatment of the Economical Analysis of the Law and the application of its conclusions to the Tax Law, especially to the subject of the repetition of the undue tax. The movement that is known as Law and Economics had origin with the papers "The Nature of the Firm" and "The Problem of Social", by R. Coase, main exponent of the School. The development began in the University of Chicago and starting from there it found followers in several other countries. Starting from Coase, the "Law and Economics" started to call the attention so much of economists as of jurists. Although there are punctual divergences among the authors, the movement maintains a common duramen: the recognition that Law and Economics are, in many aspects, sciences directly related and that they cannot be studied separately in a satisfactory way. The premises of the Economical Analysis of the Law contribute to the elaboration of more efficient norms and to less harmful decisions of the economical point of view. However, it is suggested parsimony in the application of the conclusions, because the Economical Analysis of the Law is the suggestion of economical conclusions inside of the sphere of the Law that can be welcomed or not in agreement with the logic and principles of the system; in other words, it is not the subjugation of the Law to the ends economically more appreciable. However, we cannot deny that the Tax Law is intimately linked to the Economics. Subject that causes divergence in Tax Law is the repetition of the undue tax and the economical repercussion of the tributes. In spite of the majority opinion of the doctrine in contrary sense, it is understandable that the devolution of the tributes, when demanded improperly, should be conditioned to the concrete analysis of the fact of having echoed or not in the costs of the products or services, because it is inefficient to burden the consuming public for twice: first, in the collection of the price with repercussion and later when the tax income goes to the costing of the devolution. However, situations exist in that it is not possible to review such obligation, for instance, before competitional unbalances caused by divergent sentences.

ASSUNTO(S)

direito tributário taxation direito - dissertações law tax refunds direito e economia impostos - restituição tributos direito law and economics

Documentos Relacionados

• O "excepcional interesse social" e o direito à repetição do indébito tributário
• Aspectos pontuais da repetição do indébito tributário em fase de pagamento de precatório
• A renúncia a direito fundamental e o direito tributário brasileiro
• Interpretação econômica e planejamento tributário
• As fontes do direito tributário