Responsabilidade tributária: análise das suas espécies

AUTOR(ES)
DATA DE PUBLICAÇÃO

2007

RESUMO

The current thesis aims at the research and interpretation of the laws relating to tax liability present in the Brazilian legal system. Taking into account the few books that both systematize and analyze the subject, as well as the absence of doctrinal and jurisprudential consensus as what regards the contents, sense and range of tax liability laws, chiefly those found in the Brazilian Tax Code (Law number 5.172, of October 25 1966), it is our understanding that it is necessary the systematization and analysis of the subject for the sake of its practical use and relevance, both for the individual, thus looking into the impact on all legal affairs, and the public administration and their painstaking task of running tax collection. In order to achieve the proposed goals a normative analytical dogmatic model was adopted. Initially, the fundamental concepts necessary for the analysis of the subject were explained. Then the current tax liability laws were analyzed in the light of the doctrine and jurisprudence, especially those found in the 1998 Federal Constitution and in the Brazilian Tax Code, following a systematization through group sorting so as to describe them, making their use easier in practical situations that may occur

ASSUNTO(S)

direito tributario -- brasil tax liability tax offence liability substituição tributária responsabilidade tributaria direito brasil [codigo tributario nacional (1966)] taxpayer substitution solidariedade tributária responsabilidade por infrações tributárias

ACESSO AO ARTIGO

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