masterThesis
Desvios de finalidade no Direito Constitucional Tributário brasileiro: aspectos estruturais e teleológicos da tributação na Constituição Federal de 1988
Fecha
2012-08-10Registro en:
BASTOS, Noel de Oliveira. Desvios de finalidade no Direito Constitucional
Tributário brasileiro: aspectos estruturais e teleológicos da
tributação na Constituição Federal de 1988. 2012. 241 f. Dissertação (Mestrado em Constituição e Garantias de Direitos) - Universidade Federal do Rio Grande do Norte, Natal, 2012.
Autor
Bastos, Noel de Oliveira
Resumen
This work deals with considerations regarding common types of tax misuse that are present in
the 1988 Brazilian Constitution. Thus, the work aims to unveil dogmatic features present in
these practices that are considered illegal and are beset with vices such as power misusage.
The research also aims to acknowledge the unconstitutionality issues regarding other guidance
on behalf of goods that are responsible for the gradual positive approach realized by the 1988
Brazilian Federal Constitution. Thus, the work systematically used methodological
procedures that aim to interpret the logical premises present as in the structure proposed by
incidence rule matrix as in Ihering´s correction criteria considered as effective in itself. This is
done also considering themes such as the Brazilian Public Tax legal matters. The work also
performs a teleological debate of the Brazilian National Tax System as well as other related
themes. It is understood that power misusage or any regards increase in aliquots. This can be
observed in the quantitative criteria present in central aspects regarding taxes that are
described in the constitutional regime either regulatory or induced nature, such as §1º, of the
normative information present in article number 153 which is considered predominantly as
tax raising such as pointed out in the 1988 Brazilian Constitution. On the other hand, it is seen
that the type of misguidance with goods is understood as a practice that deviates as well as
cuts connection with (rectius, unattaches) tax resources that are gathered and destined to
specific constitutional purposes. At the end, the work deals with issues that aim to identify
possible causes that lead to the use of norms and patterns that regulate such deviations. The
research emphasizes ratio issues that are present in tax inspection proposals and invalidation
that aim to restore the logical compatibility of these normative actions included in the
Constitutional Tax Legal matters that was put forth by the 1988 Brazilian Federal
Constitution