Tributação e livre concorrência: análise da influência do princípio da livre concorrência no exercício da competência tributária

AUTOR(ES)
DATA DE PUBLICAÇÃO

2009

RESUMO

The main matter of this research is to analyze the effects of the interaction between the free trading principle and the tax jurisdiction performance, with emphasis on the possible ways of that thematic connection. The research has, as its initial point, a study concerning the necessity of integration among the several areas of Law and the necessity to waive any autonomic divisions of the Positive Law. This very research is centered on the analyses of the evolution of the ways that the State acts and its influence over the tax jurisdiction granting rule. When it comes to judicial norm construction, the repressive and promotional models are thoroughly explained, and they are correlated with the functions that may be exercised by the tax burden. The ways of intervention of the State over the economic domain are also analyzed, allocating the tax norms as an intervention instrument over the economic domain. There is also a discussion on the tax competence in the Constitution of 1988, as well as about the principle of free trading, and then the functions of the new article 146-A from the Federal Constitution are explained. A differentiation of competition disturbances (named internal and external factors) is made, in order to aim at the institutions limits of the so-called tax special criteria. Based on such theory, there is a discussion on the principle regarding tax neutrality and its relation with free trading, allocating the moments that each of these aspects should interact with tax jurisdiction performance. Moreover, the division regarding the tax jurisdiction taking into consideration (i) burden; (ii) exoneration; and (iii) administration is mentioned, with an exposition of the conformation (positive and negative) that free trading principle imposes to political people of the public law when confronted with the performance of one of the three ways

ASSUNTO(S)

livre concorrência normas tributárias indutoras concorrencia -- brasil intervenção do estado state intervention tax neutrality intervencao (governo federal) -- brasil tax power competencia tributaria -- brasil neutralidade tributária regulatory tax norms free trading direito

ACESSO AO ARTIGO

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