O estado democrÃtico de direito e os direitos e as garantias fundamentais do contribuinte no Brasil

AUTOR(ES)

Odejane Lima Franco

DATA DE PUBLICAÇÃO

2003

RESUMO

This paper is a bibliographical research aimed to na investigation about the present Federal Brazilian Constitution, in orden to verify the existence of a juridical apparatus confirming a Democratic Law State in Brazil. We intended to look over the constitutional limitations to the power of tribute, that is, the rights and fundamental guarantees of the citizens, the immunities and insertions, as well as the perfect juridical act, the acquired right and the judged thing. The work was organized in three chapters. The first chapter investigated the meaning of the Democratic Law State, verifying among its ancestors: the Power State and the Law State. In the second chapter, we tried to explore the context of the constitucionalism, and it was also done a study about the meaning the position and the interpretation of the constitutional norms. Then, the preoccupation were centered in the Federal Brazilian Constitutional, investigated in it the existence of a Democratic Law State in national land. In the last chapter, we questioned the indicator postulated of a Democratic Law State in Brazil in the tribute field. For that, we questioned the âTaxpayers statuteâ, examining the principles and norms of the guardianship to the taxpayers

ASSUNTO(S)

direitos e garantias fundamentais dos cidadÃos estado democrÃtico de direito direito constituiÃÃo federal brasileira

Documentos Relacionados

• O MinistÃrio PÃblico e o Estado DemocrÃtico de Direito
• O direito à ampla defesa e o abuso do direito da defesa no Estado democrÃtico de direito
• A concretização dos direitos fundamentais pela sentença normativa no Estado democrático de direito
• Análise crítica da invocação do interesse público como fundamento para relativização de direitos e garantias fundamentais do contribuinte
• O direito à segurança no estado democrático de direito brasileiro : entre os direitos humanos e o direito à proteção