Constitutional Tax Principles
Mostrando 25-36 de 52 artigos, teses e dissertações.
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25. Imposto sobre a renda e proventos de qualquer natureza da pessoa física: aspectos infra-constitucionais relevantes
O Direito Tributário é um dos mais complexos e fascinantes dos ramos do nosso Direito, assim como é, certamente, o mais conflitante e polêmico. Esta natureza conflitante decorre da candente incompatibilidade entre a carga tributária e a qualidade dos serviços públicos prestados em contrapartida, além das constantes violações aos princípios constit
Publicado em: 2008
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26. Principles and the construction of the rule of tax law / Os princípios e a construção da norma jurídica tributária
This study aims at examining the role principles play in the activity of the interpreter of the rule of law construction (especially the matrix-rule of tax incidence, RMIT) within the limits of Brazillian Laws Democratic State, instituted by a steering and social Constitution whose principles establish a commitment to eradicate poverty and minimize social in
Publicado em: 2007
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27. A seletividade como instrumento concretizador da justiça fiscal no âmbito do ICMS
The present work aims at analyzing the application of ICMS (Brazilian State value added tax) Selectivity Principle, in order to achieve Fiscal Fairness, that is, the fairer distribution of tax charge among citizens/taxpayers and the distribution of tax incomes, by considering as critery fairness and tax equality. Selectivity is showed as a way of accomplishm
Publicado em: 2007
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28. Lei complementar e normas gerais em matéria tributária
The dissertation serves as a research of the function of complementary law amongst the Brazilian tax law context and it emphasizes controversial topics such as its general guidelines while it analyzes doctrinal tendencies developed - dichotomic and trichotomic views - pointing theirs theoretical bases, values and conclusions. In accordance with and utilizing
Publicado em: 2007
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29. Aspectos relevantes da decisão proferida no processo administrativo tributário federal
The aim of this dissertation is to analyze the relevant aspects related to the decision on administrative proceeding concerning federal tax credits. Taking into consideration that the Constitutional principles are applicable to the tax administrative proceeding, such principles, as well as the federal legal tax system, are studied so as to present an overvie
Publicado em: 2007
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30. Isenções e reduções tributárias: distinção dos institutos e a consequência oriundas da equiparação dos conceitos aplicados ao ICMS
The present dissertation intends the investigation of the exemption tax benefits and others tax reductions in the specific field of the ICMS ("Tax on Circulation of Merchandise and Services"). After the examination of the nature of these incentives, it was intended to proof that both corresponds to different legal phenomenon. The wording used shows the scien
Publicado em: 2007
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31. Aspecto material do imposto de renda de fonte na alienação de investimentos externos diretos
The present work deals with the rules applicable to the computation of the capital gain earned by foreign investors in the sale of external direct investments held in Brazil, considering the controversy arising from the issuance of Law 9.249, of 1995, due to the extension attributed to the respective Section 18 by Normative Ruling 73, de 1998, and recent pre
Publicado em: 2007
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32. Poder econômico e livre concorrência: uma análise da concorrência na constituição da Republica Federativa do Brasil de 1988
This dissertation aims to analyze the Constitutional Principle of Free Competition, specifically regarding its role as fact the limits the abuse of economical power. In order to accomplish that goal, it was necessary to define what economical power is and in what moment the application of that power turned out to be abusive; but not putting apart other aspec
Publicado em: 2007
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33. O estado democrático de direito brasileiro: a tensão entre o projeto constitucional e as políticas econômicas
The present research consists in the analysis of the economic public politics, specially the politics of setting interests, to verify its (un) conformity to the social constitution and the economic constitution now effective in the Federative Republic of Brazil. With this purpose, it approaches the social basic rights contained in the Federal Constitution 6t
Publicado em: 2007
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34. Aproveitamento do saldo de prejuízo fiscal do imposto sobre a renda por sociedade incorporada
O presente trabalho analisa as possíveis formas de apuração do lucro para os contribuintes pessoas jurídicas, com o intuito de averiguar a formação do saldo de prejuízos fiscais do Imposto sobre a Renda passível de compensação com o lucro apurado. Na seqüência, o estudo possibilita o exame da inconstitucionalidade da compensação limitada a 30%,
Publicado em: 2007
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35. A cobrança pela utilização dos recursos hídricos do domínio do estado de São Paulo
The present work had as its objective an analysis at the judicial nature of the exaction for the hydro resources utilization from the domain of the state of São Paulo, instituted by Act nr. 12.183/2005-SP, and to evidence its incompatibility to the system of Brazilian positive law. To reach these purposes, we have begun from a structural view of the law and
Publicado em: 2007
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36. The ability to pay principle / A capacidade contributiva
This essay aims at analyzing the main aspects concerning the Ability to Pay principle given the depth and the relevance of the matter however, it makes it with no intent to reach its depletion. The exposition o the theme begins under the Language Theory point of view, and allows the reader, after some very short considerations about the subject, to conclude
Publicado em: 2007