1. Estado, serviços públicos e tributação: uma abordagem a partir dos custos dos direitos sociais e do dever fundamental de pagar impostos

Public services, as instruments to implement public policies, play a major role in the Democratic Rule of Law written in the Federal Constitution of Brazil, of 1988, above all through the specific provisions concerning social rights. In the context of privatization, State Reform represents the migration from the bureaucratic to the managerial model of Public

Publicado em: 2006

2. DelimitaÃÃo do direito ao silÃncio à esfera tributÃria em face do dever de colaboraÃÃo dos contribuintes: um estudo sobre a natureza jurÃdica e aplicabilidade da norma constitucional que garante o direito de permanecer calado ao Ãmbito tributÃrio sancionador / Limitation of the âright of silenceâ in the tributary realm: study of the legal nature and the applicability of the constitutional law that guarantees the right of being in silence on the context tributary sanctions

The present thesis tries to delineate the applicability of the right of silence, which was enhanced by the Brazilian Federal Constitution of 1988, as described on item LXIII of the 5th article, guaranteeing the right of being in silence to the one in jail within the tributary context. There is no doubt about the legal efficacy of such rule in the penal conte

Publicado em: 2004