Constitutional limitations of social security contributions / Limitações constitucionais à instituição de contribuições de seguridade social
AUTOR(ES)
João Ernerto Aragonés Vianna
DATA DE PUBLICAÇÃO
2006
RESUMO
In the present work the author faces constitutional limitations of social security contributions. There is justifiable explanation for discussion since there is social and scientific relevance. Under a social perspective, the proposed research copes with the social security necessity in order to assure access to fundamental rights inherent in the system. Under the scientific scope, the work meets harmony between social security system and national tributary system, therefore, making a review of foreseen limitations of the constitutional text. Some particular hypotheses are demonstrated during the work in order to offer logic-scientific support to general hypothesis. Considering that the selected and theoretical picture involves principles, categories and concepts related to social security rights, tributary rights and general theory of rights, as well as the selected research was a combination of social and theoretical type, without neglecting the social reality, because the rights can not survive without man, the work has a structure extracted from a historic and universal analysis of social security, with the study of principles concerning to subject and evolution of social risk concept. Next, the work is developed in the society of Brazilian tributary constitutional system, taking into consideration teachings of general theory of rights, specially the Neoconstitutionalist School, since the emphasized focus is preponderantly constitutional. The contribution study as class, specially its constitutionally determined end and juridical nature, the great differential introduced by Brazils 1988 Constitution, in addition to the tract of each species, specially the social contributions of social security, also deserve a special emphasis and are the last plan for the work end construction where are analyzed all the constitutional limitations on the institution of social security contributions, thus concluding through implicit limitations, such as the need for logic correlation among the contributors and contribution end, arisen from the constitutional imperative
ASSUNTO(S)
contribuicoes (direito tributario) contributions contribuicoes previdenciarias contribuições limitações constitucionais seguridade social constitutional limitations ciencias humanas social security
