Do estado tributário solidário em crise (poiético), ao estado democrático de direito (ético): um estudo dos elementos conducentes da prosperidade de uma nação

The Brazilian Constitution of the Republic of 1988 fixed the purpose ofestablishing what would be an ideal paradigm of the Ethical Welfare State (orSolidarity Tax State).However, the state paradigm structured by the current Constitution has failedin both its purposes: to be an efficient provider of...

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Detalles Bibliográficos
Autor: Alexandre Antonio Nogueira de Souza
Tipo de recurso: tesis de maestría
Estado:Versión publicada
Fecha de publicación:2019
País:Brasil
Institución:Universidade Federal de Minas Gerais (UFMG)
Repositorio:Repositório Institucional da UFMG
Idioma:portugués
OAI Identifier:oai:repositorio.ufmg.br:1843/DIRS-BELGXQ
Acceso en línea:http://hdl.handle.net/1843/DIRS-BELGXQ
Access Level:acceso abierto
Palabra clave:Direito tributário
Brasil  [Constituição (1988)]
Descripción
Sumario:The Brazilian Constitution of the Republic of 1988 fixed the purpose ofestablishing what would be an ideal paradigm of the Ethical Welfare State (orSolidarity Tax State).However, the state paradigm structured by the current Constitution has failedin both its purposes: to be an efficient provider of rights and to be a promoter of anenvironment of prosperity; as well as to be a tax state based on the observance oflegality, and legal certainty.In this way, the present research was developed with the objective ofreinforcing the need to recover the Tax Law as a system of limits to the power to taxthe State, as well as to investigate the factors that allowed the more developednations to reach significant levels of prosperity.